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M/s. Villavarayar & Son Commissioner of Central Excise, Tirunelveli

2017 (10) TMI 560 - CESTAT CHENNAI

Port Services - CHA/Stevedoring service - demand of service tax - Held that: - The appellant is not contesting the liability to pay the demand of service tax but has only requested for remand to consider the eligibility of credit on input services in relation to stevedoring services - in case the appellant has paid service tax on input services in relation to stevedoring services, the same is eligible for credit - to verify the same, matter requires to be remanded - matter on remand. - Penal .....

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te is in regard to the demand of service tax of ₹ 51,20,238/- under Port Services for that stevedoring services rendered by appellant from April 2002 to November 2005. On scrutiny of the profit and loss account, it revealed that the appellants had rendered stevedoring services to their client but had not discharged service tax on the said services. Show cause notice dated 10.8.2007 was issued and after due process of law, the original authority confirmed the demand of service tax of ₹ .....

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. Vs. Commissioner of Central Excise, Chennai - 2011 (22) STR 305 (Tri. - LB) wherein the issue is held in favour of the Revenue. He submitted that the only request is with regard to the eligibility of credit on the service tax paid to the Tuticorin Port Trust (TPT) with regard to other services. He submitted that the appellant being an intermediary collected service charges including the service tax from their clients and paid the same to TPT. Though the appellant requested for credit of such s .....

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Bench and there were also writ petitions before the jurisdictional High Court. That therefore, it was an interpretational issue. Penalties imposed may be set aside. 3. Learned AR Shri A. Cletus reiterated the findings in the impugned order. He submitted that the appellant has not discharged the service tax on stevedoring services and therefore the penalties imposed are right and proper. 4. Heard both sides and perused the records. 5. The appellant is not contesting the liability to pay the dema .....

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