TaxTMI 
TaxTMI 
2008 (6) TMI 37
X X X X Extracts X X X X
X X X X Extracts X X X X
....tax has been demanded on port services on the allegation that they were carrying out port services and cargo handling services for the period from 1-3-2004 to 30-9-2006. There are separate penalties under various provisions of Finance Act. The charge against the appellants is that they were carrying on the services of C&F and cargo handling services besides stevedoring services and port services to their clients at Chennai, Mangalore and Karwar ports. The Department gathered intelligence and made investigations with regard to the non-payment of the tax for the said period. The appellant's contention is that the main contractor who has given them sub-contract was discharging service tax on their behalf and that there was no liability on them....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er. He further draws our attention to the following judgments: (1) Homa Engineering Works v. CCE [2007] 9 STT 294 (Mum. - CESTAT), (it) Velji P & Sons (Agencies) (P.) Ltd. v. CCE [2008] 12 STT 148 (Ahd. - CESTAT), (iii) Konkan Marine Agencies v. CCE [2008] 12 STT 82 (Bang. - CESTAT). He submitted that the issue is covered fully in their favour. 3. The learned SDR opposes the prayer for allowing the appeal. She submitted that the judgment given by the Tribunal has not been accepted by the Department. She referred to the impugned Order-in-Original where-in various grounds taken by the Commissioner to reject the plea of the appellants. 4. We have carefully considered the submissions. We have examined the citations and the Fin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing" (receiving the cargo at Yard and transportation of the same to along side vessel) are compensated to us by reimbursing the actual expenditure incurred plus our service charges fixed by them on the basis of quantity handled. Copies of work order enclosed for your verification. We have collected service tax on these service charges due from our clients and remitted to Central Government Account. The Annexure showing details of tax collected and remitted and balance payable is enclosed herewith for your verification. Therefore, we cannot agree with the views of your department internal auditors that we have not arrived at the value of taxable service correctly. As regarding delayed payment we request your benign forgiveness in the m....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rge service tax liability. This principle is applicable to all services and not only to particular services as stated by the learned departmental representative. The learned departmental representative requested the bench that the issue may be remanded to the lower authority for giving a finding on the point of liability of sub-contractor. We do not feel it necessary to remand the matter. The appellants had informed the department one year before the show-cause notice was issued that their principals are paying the service tax. It is for the department to verify the facts and take proper action. No other useful purposes will be served by remanding the case. It is clear from the records that Revenue was not very clear about the category to w....