2018 (2) TMI 485

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.... The disputed period is 16.8.2002 to 31.2.2004. As per the scheme of charging service tax on Custom House Agent services since 1997, the appellant was paying service tax in respect of turnkey jobs on 15% of the gross amount charged from the clients as per the Circular dated 6.6.1997 issued by CBEC. This circular was in vogue till the introduction of Service Tax Valuation Rules in 2006. For the services rendered during the disputed period, the department was of the view that the said Circular will not be applicable to the appellant inasmuch as they were raising bills in respect of some of the services rendered on behalf of their clients. In such cases, the appellant has raised a consolidated bill but individual item-wise work carried out for....

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.... the demands made by the Revenue has been set aside by the Tribunal in the case of Aspinwall & Co. Ltd. vs. Commissioner of Central Excise, Mangalore: 2011 (21) STR 257 (Tri.-Bang.). He submitted that the same view is required to be taken for the period under the present dispute inasmuch as the Circular dated 6.6.1997 was in vogue until 19.4.2006. He finally submitted that the demand may be set aside since the applicable service tax has already been paid by the appellant. 4. The learned DR justified the impugned order. He submitted that the Circular of 1997 will not be applicable to the appellant during the disputed period. It is his submission that the Circular is applicable only in respect of turnkey contracts, in which the appellant r....

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....nt had also having been upheld by the Hon'ble Apex Court, the ratio is binding on us. It is also to be noted that the judgment of the Hon'ble Supreme Court in the case of Velji P.& Sons seems to have been accepted by the Government of India, which can be ascertained from the fact that the Government of India in Finance Act, 2010 expanded the scope of many existing services and one of them being Port services . The expansion of definition of Port services , which has been brought into play by the Finance Act, 2010, would seeks to include all services provided entirely within airport/port premises would fall under these services i.e. Port services and there is no pre-condition of any authorisation from the port authority for taxing the servic....