TMI Blog2015 (8) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... ct that the appellant does not have any authority to transfer the title and as such, the mere reading of the documents for the purpose of clearance of octroi does not amounts to dealing with or the handling of documents of title of the goods. Thus, we hold that the learned Commissioner has erred in holding that the appellants have handled or are handling the documents of title - Decided in favour 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 licen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of octroi assessed. A service charge also charged @ ₹ 50/- per vehicle. It appears to the Revenue that the said services provided by the appellant is classifiable 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 commission agent, but does not include any information technology service and any activity that amounts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 includes any person, who deals with the goods or services or documents of title to such goods or services. Further penalty was also levied for an amount of 90,000/- under Section 78. Further, penalty was dropped under Sections 76 77. It is also seen that lower amount of ₹ 87,393/- was confirmed, in view of levy of Business Auxiliary Service with effect from 16/06/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e any endorsement on the documents. Accordingly, it is contended that the learned Commissioner have erred in holding by mere reading of the title document for the purpose of getting octroi assessment and clearance does not amount to handling of the documents of title. 7.1 The learned Counsel also relied upon the decision of this Tribunal in the case of United Telecoms Ltd., Vs. CST, Hyderabad - ST/566/2009, wherein under the fact that show-cause notice did not specify the sub-clause of Section 65 (19) of the Finance Act., under which the assessee was required to pay tax. It 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i 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 having authority to transfer the title of such documents. Wherein in the present case it is an admitted fact that the appellant does not have any authority to transfer the title and as such, the mere reading of the documents for the purpose of clearance of octroi does not amounts to dealing with or the handling of documents of title of the goods. Thus, we hold that the learned Commissioner has erred in holding that the appellants have handled or are handling the documents of title. Thus, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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