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2018 (1) TMI 428 - CESTAT CHENNAIShort payment of service tax - CHA service - Business Auxiliary services - Held that: - the SCN itself gives the break-up of the charges collected, such as wharfage charge, CHA, transportation and other expenses. This being so, the contention of the ld. AR that respondent has to pay service tax on 15% of the lump sum amount is not acceptable - the Commissioner has dealt in detail the break-up of the charges as well as the amount paid to RSPL by respondents out of the amount received from M/s.NPCIL. Thus, he has found that the differential taxable value would be only ₹ 0.2 per MT - demand upheld. Services rendered to FHB under BAS - Held that: - on verification, it was revealed that respondents had entered into agreement with FHB to act as agent of FHB for handling and distribution of a portion or all the contents of a consolidated shipment for delivery or re-consignment. Respondents have agreed to provide all such services on behalf of FHB in respect of cargo as are normally rendered by break bulk agents. Therefore the charges received by respondent for such activities from NPCIL are actually on behalf of FHB. In such circumstances, the observation of the Commissioner that the respondents have not rendered services for and on behalf of FHB does not appear to be in consonance with law - for the limited purpose of verifying and reconsidering the demand of service tax in respect of Annexure III (BAS), the matter requires to be remanded to the adjudicating authority - matter on remand. Partly decided against Revenue and part matter on remand.
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