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TMI Blog2016 (4) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... ); that the applicant proposes to appoint a foreign C & F Agent for necessary support in case of material handling, arranging shipping liners, ocean freight, material clearance both at origin and destination port and other related local transportation etc.; that foreign C & F Agent would issue a composite bill / invoice in his respective currency. Applicant states that on said composite bill / invoice, all duties of Customs would be paid. The question raised by the applicant before this Authority is; While discharging the foreign C & F Agent raised composite bill / invoice liability, which portion of amount will attract Service Tax obligation under reverse charge mechanism? 2. Revenue has submitted that as far as value of taxable service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r vessel to the jetty on-shore, would not arise at all since the activity is part of the import transaction leviable to import duty. Therefore, this issue was mainly to decide where the customs transaction ends and service transaction begins and was peculiar to circumstances of that case. However, Tribunal in Shri Atul Kaushik & others vs. Commissioner of Customs (Export), New Delhi - 2015-TIOL-1766-CESTAT-DEL inter alia held as under: 14....... There is no provision warranting exclusion from the assessable value for customs purposes, on the ground that service tax has become chargeable on such license fee under a different statute. 4. It is noticed from the above judgments of the Tribunal that the Tribunal has not been consistent on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and received by any person located in the taxable territory, is liable to Service Tax and payable 100% by the person receiving the service. In the case before us, foreign C&F Agent would be located outside India and the applicant, who is recipient of service, located in India. The service to be provided is in respect of freight, insurance, loading, unloading and handling charges of goods etc. Therefore, as per Notification No. 30/2012-ST dated 20.06.2012, Service Tax would be payable by the applicant i.e., recipient of service. 8. As per Rule 5(1) of Service Tax (Determination of Value) Rules, 2006, where any expenditure or costs are incurred by the Service provider in the course of providing service, all such expenditure or costs shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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