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2018 (9) TMI 914 - CESTAT CHENNAICHA - Liability of Service Tax - Documentation charges, Shipping Bill charges, Miscellaneous Income, Handling Fee etc., received by the appellants - Board’s Circular No. 119/12/2009-ST dated 21.12.2009 - Held that:- The Circular has clarified that The custom house agents, may be advised to show the service charges as 15% of the such lump sum amount of the bills. Service tax of 5% will be chargeable on the above 15%. Matter remanded back to the adjudicating authority for denovo consideration, based on the guidelines conveyed in the said circular - appeal allowed by way of remand.
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