TMI Blog2020 (4) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... he party. The appellant is only licensed by the port to undertake the stevedoring activity and these activities had not been done on behalf of the port neither they had been authorized by the port to do any port services. CHA Services - HELD THAT:- This transportation charges are clearly reimbursable from their customers and they have to be necessarily excluded from the amount received from their customers. In these circumstances, the demand of Service tax by including the transportation charges collected by the appellant is not in order. Therefore, this is also liable to be set aside. Summing up the demand on account of stevedoring services and by inclusion of transportation charges under the category of CHA services is not sustainab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med the demand along with interest and imposed penalties under Sections 76, 77 and 78. On appeal, the learned Commissioner(Appeals) set aside the adjudication order and allowed the appeal before him. Being aggrieved, the Revenue is in appeal before the Tribunal. 2. Heard both sides and perused the appeal records. 3. We find that the Tribunal in Final Order No.61/2008 dt. 18/01/2008, in respondent s own case for the preceding period on the self-same issue have allowed the appeal filed by the appellant/assessee. Paragraphs 4, 5 6 of the said order are reproduced herein below:- 4. We heard both sides. The learned Advocate brought to our notice that the Original Authority has considered stevedoring services as Port Services and levie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in view of the fact that the appellant had not kept separate accounts for the transportation, it was submitted that the finding of the Commissioner is on account of incorrect appreciation of the fact. During the course of hearing before this Bench, the learned Advocate showed us various bills raised on their customers and in each of this bill, there is a clear indication of the transportation charges. Therefore, it cannot be said that the appellant had not kept separate accounts for transportation charges. Now, this transportation charges are clearly reimbursable from their customers and they have to be necessarily excluded from the amount received from their customers. In these circumstances, the demand of Service tax by including the tra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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