TaxTMI 
TaxTMI 
2017 (10) TMI 900
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....spondent ORDER 41562/2017 Per Bench The appellants are providing services likes stevedoring, storage, warehousing, steamer agents, transportation, maintenance and repair, clearing and forwarding agent services etc. to various clients. They were also providing port services to various clients prior to July 2001. Though port services became subject to levy of service tax with effect from 16.7.2....
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....hipping (Chennai) Pvt. Ltd. (herein after referred to as VSPL). Therefore, the appellant had not provided any services in relation to port services in any manner during the disputed period and the services were rendered by M/s.VSPL and that they have paid appropriate taxes. That when the main contractor has paid the service ax, the appellant cannot be called upon to pay service tax for the same se....
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.... showing that the liability to pay service tax is cast upon M/s.VSPL and that appellants are not liable to discharge service tax. When the appellant has received charges from the clients for the rendering of stevedoring services, the appellant is liable to discharge service tax, unless it is established that the counterpart / main contractor has discharged service tax on the very same services. Si....