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2017 (10) TMI 900 - CESTAT CHENNAIStevedoring/Port Services - only contention put forward by appellant is that their main contractor M/s. VSPL is liable to pay the service tax - Held that: - 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. Since no evidence is put forth in this regard, there are no ground to interfere with the demand raised in the impugned order. However, taking into consideration that the appellant was under bonafide belief that the main contractor would be liable to discharge the service tax and also taking note of the fact that the said services were outsourced as brought out from the contention put forward by the appellant, the penalties imposed both u/s 76 and 78 would be harsh as well as unsustainable - rest of demand upheld - appeal allowed in part.
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