2017 (10) TMI 560

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....i A. Cletus, Addl. Commissioner (AR) for the Respondent ORDER Per: Bench The appellant is a partnership firm and are engaged in providing CHA/Stevedoring service. The dispute is in regard to the demand of service tax of Rs. 51,20,238/- under "Port Services" for that stevedoring services rendered by appellant from April 2002 to November 2005. On scrutiny of the profit and loss account, it ....

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....Central Excise, Chennai - 2011 (22) STR 305 (Tri. - LB) wherein the issue is held in favour of the Revenue. He submitted that the only request is with regard to the eligibility of credit on the service tax paid to the Tuticorin Port Trust (TPT) with regard to other services. He submitted that the appellant being an intermediary collected service charges including the service tax from their clients....

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....s in the impugned order. He submitted that the appellant has not discharged the service tax on stevedoring services and therefore the penalties imposed are right and proper. 4. Heard both sides and perused the records. 5. The appellant is not contesting the liability to pay the demand of service tax but has only requested for remand to consider the eligibility of credit on input services in ....