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2011 (9) TMI 402 - AT - Service TaxCustoms House Agent(CHA) services - respondents have collected amounts under a heading 'Service Charges-Compliance' - Revenue contended that activities of assesse come under CHA services as defined in Section 65 (105)(h)of Finance Act, 1994 and hence taxable - while assesse said that activities do not relate to the core activities of the CHA - Held and decided that respondents have collected the amounts under the heading 'Service Charges-Compliance' and have not indicated the actual nature of work undertaken - the work of the CHA relating to the processing of draw back claim in respect of any export consignments starts even before the shipping bill for draw back claim is filed by the choice of entry of Drawback schedule underwhich drawback is claimed - the impugned activities will also fall under CHA services. - Matter remanded back to decide other issues i.e penalty on the ground of bonafide mistake.
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