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2009 (3) TMI 158 - CESTAT, BANGALORECustoms House Agent (CHA) – Clearing and Forwarding Agent (C&F) – held that - We are of the considered opinion that the activity relating to one of the categories could not be subjected to service tax under any other category. In other words, the activities relating to Freight forwarding cannot be brought under CHA. The appellant had clearly explained the nature of the charges collected such as Charge Collect fees, Break bulk fees, Profit share from margin, unallocated income, Currency adjustment factor, Air/sea Freight rebate, Commission/Brokerage, Air freight incentive, Expenses reimbursement billing, etc. - The various reimbursement of the taxable services relating to CHA in terms of even the Board’s Circular dated 6-6-1997. In these circumstances, even the de novo order suffers from various defects. In the impugned order, the Adjudicating authority has stated that the assessee did not furnish Complete accounts duly certified by a chartered accountant. Hence we have no other option but to remand the matter to the Original authority
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