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TMI Blog2018 (2) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... Member Shri G. Shivadass, Advocate For the Appellant Shri N. Jagadish, AR For the Respondent ORDER Per : V. Padmanabhan The present appeal is against the Order-in-Original No.7/2006 dated 24.4.2006. The appellant is engaged in providing services of stevedore, Customs House Agent (CHA), Clearing and Forwarding Agent, Steamer Agent, Handling and Transport Contractors and related 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 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant that they were already paying service tax as per the above Circular but the Department has further demanded service tax in respect of various components 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 under the present dispute inasmuch as the Circular dated 6.6.1997 was in vogue until 19.4.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 having been upheld by the Hon ble Apex Court, the ratio is binding on us. It is also to be noted that the judgment of the Hon ble Supreme Court in the case of Velji P. Sons seems to have been accepted by the Government of India, which can be ascertained from the fact that the Government of India in Finance Act, 2010 expanded the sco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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