EVERGREEN SUPPLIERS Vs. COMMISSIONER OF C.EX., MANGALORE

JUDGEMENT

(1.) THIS appeal has been filed against the Order -in -Appeal No. 269/2006 -Central Excise dated 29 -8 -2006 passed by the Commissioner of Central Excise (Appeals), Mangalore.

(2.) THE appellants undertake various activities in relation to the clearing of the goods and transporting the same to and from manufacturer port. In other words, they are engaged in the activity of stevedoring within the Mangalore Port. They are licensed by the New Mangalore Port Trust to undertake the above activity. The appellants are also issued with a registration certificate as clearing and forwarding agency within the premises of the port of New Mangalore. They undertake the above activities for various Custom House Agents (CHA) like M/s. Aspinwall and Co. Ltd., M/s. J.M. Bakshi and Co. etc. on sub -contract basis. In some other cases, the appellants receive cargo directly from the customer and not through CHA. In such cases they bill the customer directly. As far as the present appeal is concerned, the dispute relates to the leviability of Service Tax in respect of the value of the taxable services rendered by the appellants in the capacity of sub -contractors to CHAs. Revenue is of the view that the appellants are liable to pay service tax for the services rendered by them in the capacity of sub -contractors to CHAs. The original authority confirmed the following demands.

(3.) SHRI . G. Shivdas learned Advocate appeared on behalf of the appellants and Ms. Sudha Koka Learned SDR for the Revenue.