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Trimurti Octroi Company Versus Commissioner of Central Excise, Mumbai

2015 (8) TMI 744 - CESTAT MUMBAI

Business Auxiliary Service - Section 65 (19) of the Finance Act, 1994 - assistance to clients in payment of octroi and complying with the provisions of BMC Act - Held that:- Mere reading of the invoices and the challans by the appellant, (the octroi agent) for the purpose of filling up the form and obtaining clearance at the check post, does not amounts to dealing with or handling the documents of title. One can in the normal commercial term "dealing with the title" is possible when a person hav .....

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ur of assessee. - Appeal No. ST/357/10 - Final Order No. A/2241/2015-WZB/STB - Dated:- 7-7-2015 - Anil Choudhary, Member (J) And Raju, Member (T),JJ. For the Appellant : Shri Rajeev Luthia, CA For the Respondent : Shri R K Das, Dy. Comm. (AR) ORDER Per: Anil Choudhary: 1. The appellant is an octroi clearing agent having licence issued by the Bombay Municipal Corporation. The appellant is in appeal against Order-in-Appeal No. PKS/03/BEL/2010 dated 23/04/2010 passed by Commissioner of Central Exci .....

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e services provided to M/s. Lubrizol India Ltd., being the amount paid by Lubrizol India Ltd., @ 2.5% by way of service charges of the Octroi amount. The nature of business as explained by the learned Counsel for the appellant is that when the goods are arrived at the check post or Octroi post they facilitate in payment of Octroi by filling up various forms and presenting the same before the Octroi authorities for the correct determination of the amount of Octroi. Thereafter they deposited the a .....

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lassifiable under head "Business Auxiliary Service" under heading 65 (19) of the Finance Act, wherein clause (vi) provides Business Auxiliary Service means any service in relation to provision of service on behalf of the clients and further clause (vii) provides as incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, etc. and includes services as commi .....

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The appellant contested the show-cause notice on the ground that they do not provide any of the services as mentioned in clause (i) to (vi) of Section 65 (19) of the Act, nor they provide any incidental or auxiliary services to any of the activity specified in sub-clause (i) to (vi) of Section 65 (19) of the Finance Act. It is also contended that they do not act as commission agent and the nature of services provided by them is only in the form of assisting their clients in payment of octroi an .....

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aring Agents are neither liable under the category of "Clearing and Forwarding Agents Service" not under the category of "Business Auxiliary Service" for payment of service tax. 5. The show-cause notice was adjudicated and the demands were confirmed, holding that the activities of the appellant involve handling of documents of title of goods for obtaining octroi clearance. Accordingly, in view of the explanation to Section 65 (19) which provides that "Commission Agent&qu .....

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the appellant preferred an appeal before the Commissioner (Appeals), who have rejected the appeal upholding the findings of the lower authorities. 6. It was further observed that the definition in sub-clause (b), "deals with", indicate that to take measures concerning with anything would come within the definition. Further, having commercial trading need not mean only sale or purchase. The accompanying goods for completing services at Octroi check post, would undoubtedly come within th .....

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he Finance Act. It is further contended that for the purpose of obtaining clearance under octroi provisions, they are simply required to read the documents of title, being the invoices or challans, have to fill up the forms, for the purpose of assessment of the octroi amount, which does not amount to handling of documents. They have no authority from their principal to handle the documents of title, as they cannot make any endorsement on the documents. Accordingly, it is contended that the learn .....

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t was held by this Tribunal that no demand can be confirmed against any person towards service tax liability unless the sub-clause is specified. As assessee should know vide the notice as to exact liability under the statute and it was held for such of vagueness, where scant nature of proposed demand is not provided under which an assessee is taxable, and the gross amount on which taxes demanded from an addressee, for such vagueness in case, it was held that demand is not sustainable. The appell .....

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