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TMI Blog2008 (6) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (T) G. Shivadass for the Appellant. Ms. Sudha Koka for the Respondent. [Order per S. L. Peeran, Judicial Member] - Both the appeals arise from the Order-in-Original No. 10/2007, dated 16-5-2007, passed by the Commissioner of Central Excise, Mangalore. As the issue is common in these appeals, therefore they are taken up together for the disposal as per law. The service tax has been demanded on port services on the allegation that they were carrying out port services and cargo handling services for the period from 1-3-2004 to 30-9-2006. There are separate penalties under various provisions of Finance Act. The charge against the appellants is that they were carrying on the services of C F and cargo handling services besides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been accepted and the demands have been set aside for the previous period. He submits that the ratio of the said order would apply to the facts of this case. He submitted that there is no difference in the activity carried out in the previous period and the present period. Therefore acceptance of their pleas by this Bench in their own case negatives the finding given by the Commissioner. He further draws our attention to the following judgments: (1) Homa Engineering Works v. CCE [2007] 9 STT 294 (Mum. - CESTAT), (it) Velji P Sons (Agencies) (P.) Ltd. v. CCE [2008] 12 STT 148 (Ahd. - CESTAT), (iii) Konkan Marine Agencies v. CCE [2008] 12 STT 82 (Bang. - CESTAT). He submitted that the issue is covered fully in their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontractor to Customs House Agents like Aspinwall and Co., Arcadia Shipping and Trading Co. etc. We are not dealing with any customers directly. Our Principals (Main Contractor) are collecting service tax from the customers including for the service rendered by us. For the services rendered to our Principals viz. "Stevedoring" (Loading to ship and unloading from ship) and Clearing Forwarding" (receiving the cargo at Yard and transportation of the same to along side vessel) are compensated to us by reimbursing the actual expenditure incurred plus our service charges fixed by them on the basis of quantity handled. Copies of work order enclosed for your verification. We have collected service tax on these service charges due from our clie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o provides the actual service to the client and raises the bill to the client." 8.2 It is not necessary that CHAs should sub-contract only a particular category of service. They can sub-contract any activity undertaken by them. When they deal with the customers directly and pay service tax there is no need for the sub-contractor to discharge service tax liability. This principle is applicable to all services and not only to particular services as stated by the learned departmental representative. The learned departmental representative requested the bench that the issue may be remanded to the lower authority for giving a finding on the point of liability of sub-contractor. We do not feel it necessary to remand the matter. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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