TMI Blog2014 (7) TMI 1080X X X X Extracts X X X X X X X X Extracts X X X X ..... m M/s. Tata Steel Ltd., but failed to discharge Service Tax as required, under the category of “Business Support Services”. There is no merit in the argument of the Revenue that in the said conversion charges, the post removal service charges are already included therefore, the Applicant are required to discharge Service Tax, in addition to the excise duty paid on such converted material, including freight charges. - Spl. Counsel also could not place any evidence to show that the Applicants were though re-imbursed with the freight amount in addition to the conversion charges by M/s TSL, but the same is attributable towards rendering of other post removal service and not transporting of the goods from their factory to the stock yards of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of a Marketing and Consignment Agent of M/s TSL. It is the Department's case that the Applicant had engaged transporters for transporting the job-worked goods to various stock yard of M/s TSL, discharged freight and also paid appropriate service tax under GTA services and availed cenvat credit on such service tax paid by them. M/s TSL reimbursed the freight charges on actual basis but they had neither charged and accordingly, not reimbursed the service tax amount paid. In nutshell, the allegation of the Department was that the Applicants are providing Marketing and Consignment Agency Services to M/s TSL. 3. The ld. Advocate has submitted that undisputedly, the Applicant operates as a conversion agent in terms of the Contract dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fixed charges specified in the Conversion Agency Agreement and it is not payable separately. 6. In his rejoinder, the ld. Advocate for the Applicant, submitted that besides reimbursement of freight charges, which is incurred by the Applicant in transporting the converted materials from their factory to stockyard of M/s TSL, no other charges have been received by the Applicant nor reimbursed by M/s TSL. He submits that they have not received any amount towards Consignment Agency Services against the Contract dated 30th March, 1998, except the amount for conversion of the supplied raw materials by M/s TSL and the actual freight amount for transporting the said goods. 7. Heard both sides and perused the records. We find that the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l service charges are already included therefore, the Applicant are required to discharge Service Tax, in addition to the excise duty paid on such converted material, including freight charges. The Ld. Spl. Counsel also could not place any evidence to show that the Applicants were though re-imbursed with the freight amount in addition to the conversion charges by M/s TSL, but the same is attributable towards rendering of other post removal service and not transporting of the goods from their factory to the stock yards of M/s TSL. In the result, prima facie, it could be said that the Applicant had not received any service charges in addition to conversion charges and freight charges, at actuals towards the services relating to post removal a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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