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2015 (11) TMI 1110 - CESTAT BANGALORE

2015 (11) TMI 1110 - CESTAT BANGALORE - 2015 (40) S.T.R. 1156 (Tri. - Bang.) - Non payment of service tax collected - Custom House Agent service - C & F service - Penalty u/s 76 & 78 - Held 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, mi .....

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as 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 activities which we cannot consider as part of C&F agency service. Therefore, we consider that demand for &# .....

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B.S.V.Murthy, Technical Member For the Petitioner : Shri Hari Radhakrishna, Advocate For the Respondent : Shri R. Gurunathan, Addl. Commissioner(AR) ORDER Per : B.S.V. MURTHY The appellant is a service provider in the category of Customs House Agent (CHA) and steamer agent(SA). They have paid service tax for the services rendered as CHA and SA. After verification of records of the appellant, proceedings were initiated taking a view that the appellant was providing C&F agency service, cargo h .....

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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 reimburs .....

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amounts has to be upheld as demanded. 3. We find that in addition to the above amounts of ₹ 15,026/- and ₹ 16,924/- have been demanded on the ground that the appellant has provided C&F Agency service. The details of these two demands are as under, as mentioned in the OIO and also giving conclusion therein. 11. Besides the above services, the assessee provided Custom House Agency Services in the year 2004-05 to Sri Bontha Srinivas, Visakhapatnam and M/s.Vijay Agro Products Ltd. I .....

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ssee provided Custom House Agency services, received amounts from them and not discharged Service Tax liability on the 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 stateme .....

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inal authority that the services of documentation, weighment, repacking, transportation charges, loading/unloading charges can be considered as part of CHA service. these activities are undertaken after the goods are cleared and therefore we find that the confirmation of demand is not sustainable. 5. As regards the item in paragraph 12, except for handling the cargo, repacking, shifting, loading and handling, appellants have not undertaken any other activity. It is difficult to consider this as .....

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e also provided storage and warehousing services to M/s. Agarwal Industries Ltd., Hyderabad during the year 2003-04 and raised rills under the heads of handling, servicing charges, delivery charges, godown rent, etc. Sri D. Suryanrayana in his statement dt. 10.04.06 admitted that they provided C&F agency services to M/s. Agarwal Industries Ltd. Hence it appears that in respect of cargo of M/s Agarwal, the assessee provided C&F services which involves handling of cargo, combined with stor .....

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