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2019 (2) TMI 1877 - AT - Service TaxCustoms House Agent service - It appeared to the Revenue that the respondent have contravened the provisions of Section 67 of the Act, as amended, and Rules made thereunder and made payment of service tax only on a portion of gross amount received for providing the taxable service - HELD THAT:- It is on record that the DGCEI conducted investigation considering the respondent as CHA only but on later point of time when respondent stated the fact about non-registration as CHA which is also admitted in show cause notice itself that the respondent were not registered as a CHA under sub-section (2) under Section 146 of the Customs Act, 1962 and were actually work through registered CHA Pooja Travels and later on categorised the respondent as clearing and Forwarding Agent. Learned Adjudicating Authority is, therefore correct in holding that the show cause notice ambiguous inasmuch as whether the respondent has contravened the value related to CHA service or related to clearing and forwarding agent service or to some other service. The Commissioner has correctly held that service provider can be called as the Customs House Agent, if they are granted licence temporarily or otherwise, under CHA Regulations made under Section 142(2) of the Customs Act. It is admitted fact that respondent is not CHA which is also mentioned in the impugned order. But we find that the respondent has registered as Customs House Agent by the service tax Department even though the same is contrary to the provisions of the Finance Act as evident from the definition of Customs House Agent under Section 65(35) of the Act and taxable services under the provisions of Section 65(105) of the Act. The transportation charges etc. had been paid by their client and the Service Tax on the said charges had also been discharged by their client as consignee on reverse charge basis. Therefore, the same cannot be charged to Service Tax on account of the respondent once again - the respondent has erroneously got themselves registered with the Service Tax Department under the category of Customs House Agent and paid Service Tax. The erroneous registration will not rendered them liable to pay the service tax as CHA and service tax cannot be collected from them. Appeal dismissed - decided against appellant.
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