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2023 (10) TMI 742 - AT - Service TaxNon-payment of service tax - C & F Agency Service - godown Charges - Security charges - Guard charges - Electricity Charges etc. - HELD THAT:- From the Agreement, it is seen that the Appellant is required to take delivery of the goods from Railway Station and other places and store the same properly and they should clear the same to various clients of the principal. These activities very clearly show that the Appellant is carrying the activity of Clearing and Forwarding service. Therefore, the Appellant‟s submission that they are only carrying on the C & F Vendor services is rejected. On going through Annexure 2 of the Agreement, it is seen that the amounts mentioned under the headings Rent, Security and Guards etc. are rounded figures and reflect that these are expenses which are being incurred by the Appellant. It is not mentioned anywhere that the expenses are being incurred on behalf of the principal to qualify as reimbursable expenses. Taking into consideration the fact that the Appellant has enclosed various challans showing normal payment of Service Tax of Rs.60,346/- along with interest of Rs.1934/-, it is opined that out of the total confirmed demand, after proper verification, the amounts already paid should be adjusted - matter remanded back to the Adjudicating Authority who will get these facts verified and confirm the demand for the net amount - appeal disposed off.
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