TMI Blog2009 (6) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... ent 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 - ST/123/2009 - S/883/2009-WZB/AHD - Dated:- 12-6-2009 - S/Shri B.S.V. Murthy, Member (T) and Ashok Jindal, Member (J) Shri Sandeep Sachdeva, C. A., for the Appellant. Shri R. S. Srova, JDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The appellants are Clearing and Forwarding cum Re-pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) S.T.R. 233 (Tri.-Chennai) in support of his argument and also the Tribunal's decision in case Aurobindo Pharma Ltd. v. CCE, Visakhapatnam-I - 2008 (10) S.T.R. 611 (Tri.-Bang.) and Keralam Enterprises v CCE, Cochin - 2008 (9) S.T.R. 503 (Tri.-Bang.). Further, the taxable services in respect of storage and warehousing is a service provided to any person by a storage and warehouse keeper in relation to the storage and warehousing service. The appellants are C F agents and not storage and warehouse keeper. According to him, the service attract levy only when such services are provided to general public and not in the case of cases like that of appellant where such service is being provided only to the person for whom they are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants have to pay service tax towards warehousing charges separately or as part of C F agency. 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. However, it has to be agreed that issue is arguable one and requires to be considered in detail and it also requires consideration of several decisions cited by the learned. Chartered Accountant, and also the definition of services and their coverage etc. 3. Taking note of all these factors, we consider that it would be appropriate to require the appellants to deposit 20% of the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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