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M/s. Hassan Hajee & Co. Versus Commissioner of Central Excise and Service Tax

2018 (2) TMI 485 - CESTAT BANGALORE

CHA service - service tax in respect of turnkey jobs on 15% of the gross amount charged from the clients as per the Circular dated 6.6.1997 issued by CBEC - Held that: - the service tax on CHA services stands already paid by the appellant as per the Scheme, which was valid up to 2006. Hence, the Revenue is not justified in vivisecting the total lump sum received and charging service tax on activity of cargo handling under Port Services - appeal allowed - decided in favor of appellant. - ST/206/2 .....

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ed services. The disputed period is 16.8.2002 to 31.2.2004. As per the scheme of charging service tax on Custom House Agent services since 1997, the appellant was paying service tax in respect of turnkey jobs on 15% of the gross amount charged from the clients as per the Circular dated 6.6.1997 issued by CBEC. This circular was in vogue till the introduction of Service Tax Valuation Rules in 2006. For the services rendered during the disputed period, the department was of the view that the said .....

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ordingly, after issue of show-cause notice, the impugned order was passed in which service tax demand was raised in the category of Port Services . Aggrieved by the said order, the present appeal has been filed. 2. With the above background, we heard Shri G. Shivadass, learned counsel appearing on behalf of the appellant and Mr. N. Jagadish, learned DR representing Revenue. 3. The submissions made by the learned advocate on behalf of the appellant are summarized below. (i) Before the introductio .....

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appearing in the invoices by classifying the same under Port Services . (ii) He submitted that the issue has been examined in the past by the Revenue in respect to the activities carried out by the appellant. For the period prior to 2002, the demands made by the Revenue has been set aside by the Tribunal in the case of Aspinwall & Co. Ltd. vs. Commissioner of Central Excise, Mangalore: 2011 (21) STR 257 (Tri.-Bang.). He submitted that the same view is required to be taken for the period unde .....

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p sum amounts from their customers for all the services rendered to the customers including CHA. He further submitted that in the invoices raised by the appellant, different components of services rendered are available and hence, the adjudicating authority was fully justified in charging service tax separately in respect of Port Services as has been done in the impugned order. 5. We have heard both sides and perused the records. We find that the CBEC had prescribed a simplified system of paymen .....

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; Co. Ltd. (supra). In the above decision, the Tribunal observes as follows: 17. It can be seen from the above reproduced ratio of the judgment of the Tribunal in the case of Velji P. & Sons (Agencies) P. Ltd. that the facts, of that case and the facts in these cases before us are identical wherein various services were rendered by the appellants herein within the port area. Since the ratio of the judgment of the Velji P. & Sons is squarely applicable in this case, the judgment had also .....

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