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2023 (7) TMI 543 - CESTAT HYDERABADCollection of Service tax from clients - appellant acting as an agent - service tax so collected not deposited to Revenue - Service Tax collected on behalf of Principals - Steamer Agency Commission - HELD THAT:- The Tribunal finds that the appellant was acting as an agent and once he charged the Service Tax and collected the same from their clients, such amount should have been properly remitted to the exchequer. Instead they claim that they have given back the Service Tax so collected to the Principal, which is not backed by any evidence. The fact of retaining Rs 15,75,182/- till 2014, goes against their submission. Even otherwise, the practice adopted by the appellant is erroneous and contravenes the provisions of Section 73A(2) & (3). Therefore, the appeal is liable to be dismissed in respect of confirmed demand of Rs 38,53,951/-. The Appeal stands dismissed to this extent. Levy of Service Tax - Business Auxiliary Service - demand of tax on trading profit - it is claimed that out of the total amount of Rs 2,59,25,007/- being shown as commission, the actual commission amount is only Rs 15,75,182/- and the balance amount of Rs 2,70,46,820/- is on account of trading profits made by them - Steamer Agent Services or not - HELD THAT:- The issue should be remanded to the Adjudicating Authority to enable the appellant to file their documentary evidence on both the above issues. The Adjudicating Authority will follow the principles of natural justice and take in to account all the documentary evidence provided by the appellant. Since the matter pertains to 2004-05 to 2009-10, the Adjudicating Authority is directed to complete the proceedings within four months from the date of communication of this order. Appeal disposed off.
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