TMI Blog2011 (10) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... back is claimed - these activities will also fall under CHA services - Decided against the assessee. - Service Tax Appeal No.215 of 2005 - 648/2011 - Dated:- 4-10-2011 - P G Chacko, M Veeraiyan, JJ. For Appellant: Mr Ganesh Haavanur, SDR For Respondent: Ms Pramila Viswanathan, Adv. Per: M Veeraiyan: 1. This is an appeal by the department against the order of the Commissioner (Appeals) dated 12.05.2006. 2. Heard both sides. 3. The relevant facts, in brief, are that the respondent is engaged in the business of rendering taxable services falling under the category of "Customs House Agent". During the course of audit concluded in February 2005, it was noticed that the respondents have collected amounts under a heading "Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents, supervising and assisting in the examination of cargo, obtaining let-export order and other preparatory work done prior to export of the goods. On the other hand, the draw back is available only after export of the goods; the processing of draw back claim is initiated only subsequent to the export. Therefore, it was contended that the services rendered by CHA in relation to sanction of draw back claim by the department cannot be considered as part of the core activities of the CHA. 5.2 Ld Advocate further submits that, while considering the scope of taxable services under Section 65 (105), there is no justification to go to the CHALR provisions and enlarging the scope of taxable service of a CHA. It is to be noted that no prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... let-export order" is granted. In other words, the work of the CHA relating to the processing of draw back claim in respect of any export consignments starts even before the shipping bill for draw back claim is filed by the choice of entry of Drawback schedule underwhich drawback is claimed. Therefore, the Commissioner (Appeals) has clearly erred in holding that the activity of the respondents did not fit into the scope of the CHA service in relation to the export of the goods. 7. In the appeal before the Commissioner (Appeals), the respondents have raised other issues. They have claimed that they entertained bonafide belief that the amounts collected are not part of CHA services and, therefore, no penalty was imposable on them and in this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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