2020 (4) TMI 836

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....Appearance: Shri P. Gopakumar, Jt. Commissioner(AR) For the Appellant Shri K.P. Paulson, CA For the Respondent Per : P.K. CHOUDHARY The facts of the case in brief are that the appellants are providing services of Steamer Agent, Custom House and Cargo Handling Services. In the case of Custom House Agents Services, the assessee/respondent mostly undertakes to transport export goods to the custom....

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....Sections 76, 77 and 78. On appeal, the learned Commissioner(Appeals) set aside the adjudication order and allowed the appeal before him. Being aggrieved, the Revenue is in appeal before the Tribunal. 2. Heard both sides and perused the appeal records. 3. We find that the Tribunal in Final Order No.61/2008 dt. 18/01/2008, in respondent's own case for the preceding period on the self-same issue ha....

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.... it has been held in the following decisions that the stevedoring charges would not be considered as Port Services for the purpose of Service tax.   (i) Velji P. & Sons (Agencies) P. Ltd. v. CCE, Bhavnagar - 2007 (8) S.T.R. 236 (Tri.-Ahmedabad) (ii) Homa Engineering Works v. CCE, Mumbai - 2006 (1) S.T.R. 19 (Tri. - Mum.) (iii) New Mangalore Port Trust v. CST, Mangalore - 2006 (4) S.T.R.....

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...., the learned Advocate showed us various bills raised on their customers and in each of this bill, there is a clear indication of the transportation charges. Therefore, it cannot be said that the appellant had not kept separate accounts for transportation charges. Now, this transportation charges are clearly reimbursable from their customers and they have to be necessarily excluded from the amount....