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

JUDGEMENT

(1.) THE appellants are required to pre -deposit service tax amount of Rs. 20,69,269/ - along with penalty. The appellants are providing service under the categories of C and F Agents Service and have been discharging service tax. They were also carrying out another activity of Stevedoring (activity of loading and unloading a ship) in the port area as sub contractor. The main contractor has already discharged the service tax on this service, yet the Department has proceeded to recover the service tax from the appellants also. This is contested.

(2.) THE learned Counsel relies on a large number of Tribunal rulings and the Trade Notice No. 5/98 -ServiceTax dated 14 -10 -1998. He also relied on the ruling in the case of BBR (India) Ltd. v. Commissioner of Central Excise, Bangalore -III [2006 (4) S.T.R. 269 (Tri. - Bang.)] which was followed a large number of judgments.

(3.) HEARD the learned JDR in the matter.