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2011 (10) TMI 502 - AT - Service TaxCustoms House Agent' Services - Valuation - assessee have collected amounts under a heading "Service Charges-Compliance" from 100% EOUs and units in STP during the period 2002-03 and 2003-04 - charges were received by the assessee for liaisoning with the Customs department for collection of duty draw back - Held that: 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 - these activities will also fall under CHA services - Decided against the assessee.
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