TMI Blog2015 (11) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... do not have bills and he also could not specifically confirm that these were in the nature of reimbursement of actual expenses incurred by the appellant as a CHA so that the same can be considered as expenses incurred by a pure agent. In the absence of any evidence to show that these were reimbursable expenses and covered by bills and evidences to show that this was actual reimbursement of expenses, it would not be appropriate to consider the claim that the same cannot be charged to service tax. Therefore we consider that service tax of ₹ 8,43,226/- with interest liable to be paid on these amounts has to be upheld as demanded. The appellants do not undertake the responsibility of clearing and forwarding but have undertaken certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties under Sections 76 and 78 have been imposed. 2. Heard both the sides. We find that appellants have claimed that they were collecting amounts for various services such as obtaining space certificate, getting Port Health Officer report, getting warehousing licence, getting extension of warehousing licence, attending warehouse clearances, miscellaneous expenses, supervision expenses, miscellaneous DEPB expense etc. To a specific query from the Bench, learned counsel fairly agreed that for these amounts, the appellant do not have bills and he also could not specifically confirm that these were in the nature of reimbursement of actual expenses incurred by the appellant as a CHA so that the same can be considered as expenses incurred by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amounts received. The liability of the assessee on this account is ₹ 15026/- of service tax and Education Cess of ₹ 49/-. 12. The assessee provided C F services to M/s Lotus Marine services Pvt. Ltd., Kakinada in the year 2002-03 and raised bills under the heads- Rebagging, Shifting charges, loading charges, Handling charges, etc. Sri. D.Surya Rao, in his statement dt.10.04.06 admitted that they provided C F agency services to M/s Lotus Marine in respect of handling their cargo. They have not paid any Service Tax on the value of these services. It appears that the he assessee provided C F Agency services to the above clients, received amounts from them and not discharged Service Tax liability on the amounts. received. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of cargo of M/s Agarwal, the assessee provided C F services which involves handling of cargo, combined with storage facilities and this service as a whole falls under Storage and Warehousing services. Further it appears that the assessee received amounts from their clients towards the above services and not discharged Service Tax liability on the amounts received. The liability of the assessee on this account is ₹ 13,003/-. 14. The assessee further provided Steamer agency services to M/s Imperial Shipping Pvt. Ltd., Chennai in the year 2001-02 and raised bills for the same under the heads of Agency Commission and sign on sign off charges. However the assessee did not pay any Service Tax on the value of this service. It a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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