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2017 (5) TMI 149 - AT - Service TaxTurn Key Contract - classification of services - The appellants herein are claiming the classification of their services under the category of ‘Custom House Agents’ and other services while Revenue seeks to classify these services under ‘Port services’ - case of Revenue is that various services were rendered by the appellant were within the Port area and hence were to be classified under the category of Port services - The contention of the appellant is that the license issued to the appellant by the port authority to carry out service inside the port cannot be considered as authorization by port - Held that: - In the assessee's own case Aspinwall & Co. Ltd. Versus Commissioner of Central Excise, Mangalore [2010 (10) TMI 321 - CESTAT, BANGALORE], dealing with their operation in Mangalore Port, the Tribunal has decided the issue and held that It would imply that the modified/altered or expanded definition of Port Services would definitely encompass the services rendered by the appellants herein, but from 08.05.2010 - the demand for service tax under Port Services is not sustainable and hence is set aside. Valuation - CHA services - abatement claimed of 85% - Board Circular No. B43/1/97-TRU dated 06.06.1997 - Revenue has been taken that the benefit of the 1997 Circular will not be allowable to the appellant, since, the appellant is showing the items separately - Held that: - It is not in dispute that the contracts of the appellant with their clients is on lumpsum basis and Service Tax already stands discharged on 15% of the consideration received in terms of the 1997 Circular - the Agency Commission actually attributable to the CHA services will be far lesser than the 15% already consider for payment of service tax - the demand of Service Tax made by considering the entire amount received from the client is without basis and hence merits to be set aside. Appeal allowed - decided in favor of appellant.
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