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2009 (6) TMI 168 - AT - Service TaxThe appellants are Clearing and Forwarding cum Re-packing agent of T.C.L. - The appellants, in addition to the charges of C&F agency, were also recovering additional amount as Storage and Warehousing charges, Cargo handling charges and Packing charges. In the impugned order, it has been held that they are liable to pay Service Tax on these charges – revenue having case in respect of repacking activity of the appellant – warehouse to be maintained by C & F Agent and therefore, collection of separate warehousing charges does not appear to be correct - Similarly, loading/unloading also is a part of C&F agent service and therefore, prima facie, it appears that the appellants would be liable to pay tax separately if they charge for these services separately since they cannot be called as reimbursable expenses. - The appellants have not been able to make any strong case in their favour – Held that it would be appropriate to require the appellants to deposit 20% of the service tax demanded – pre-deposit of balance amount waived
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