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2017 (4) TMI 556 - AT - Service TaxClassification of service - CHA services or C&F services - Demand of tax under reverse charge mechanism - CHA invoice shows the nomenclature “Clearing and Forwarding Division” below its name - Held that:- the services rendered by M/s. United Liner Agencies of India Pvt. Ltd. is a CHA service and not a Clearing and Forwarding Agency Service. Although the nomenclature used by the service provider is Clearing and Forwarding Agent but the services rendered by the said agent is in the nature of services rendered by CHA and he has registered with the Customs Department as CHA. In view of these facts, we hold that the appellants are not liable to pay the service tax as they have already paid the same to the CHA who in turn has paid to the Government and the appellants are not liable to pay the service tax on reverse charge mechanism. - Demand set aside - Decided in favor of assessee.
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