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2016 (9) TMI 190 - CESTAT HYDERABAD

2016 (9) TMI 190 - CESTAT HYDERABAD - TMI - Short payment of tax demand of tax with interest clearing and forwarding agent services GTA services business support services rent-a-cab services - reverse charge mechanism non-production of documents by the appellant Held that: - similar issue decided in the case CCE, Raipur Versus M/s Supreme Warehousing Corporation [2015 (5) TMI 1064 - CESTAT NEW DELHI] where it was held that the transportation charges reimbursed to its C&F agent was .....

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amodhar, Member(Technical) Ms. L.Maithili, Advocate for the Appellant Shri P.S. Reddy, AR for the Respondent ORDER Facts of the case as put forth by the appellant is that the appellant had entered into a 'Clearing and Forwarding Agency Agreement (C&F Agency Agreement) for a period of 5 years for providing clearing and forwarding services to M/s Hindustan Unilever Limited( hereinafter referred to as M/s HUL) at Vijayawada. M/s HUL pays a fixed service charge on a monthly basis, which is r .....

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kballapur, Karnataka. The said recipient of the GTA services is discharging service tax under reverse charge mechanism on the GTA service ( ie. freight charges) rendered by appellant, through their service tax registration at Chennai. The appellant has been discharging service tax on the remuneration received from HUL for carrying out the Clearing and F0Marding Agency operations and is filing statutory returns under Form ST-3, as prescribed. 2. The Appellants were issued a show cause notice date .....

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legation in this regard is that the total services of the "assessee"of receiving stocking and holding the products consigned by HUL to the godown situated in Vijayawada and servicing the market requirement of the designated areas ie. carrying out the movement of goods from the C&F Agent premises to redistribution Stockist of the principal, Inter Depot movement of goods etc. rendered by the assessee to HUL is part of clearing and forwarding Operations classifiable under Clearing and .....

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leged in the show cause notice that the services of transportation and handling of goods Ex. Chikballapur, Karnataka during the period from 04/2012 to 03/2013, in terms of the letter dated 06-02-2013( valid upto 31-12-2014) with the Company (ie. HUL) amounts to rendering of the taxable service of Business Support Services. As per the show cause notice, the appellant's operation team provides the following services Ex-Chikballapur: 1 . Services like arranging trucks for transportation/deliver .....

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of Goods by road/goods transportation agency Services but I' Support Services of business or commerce". While the above two issues were raised with respect to transactions with M/s HUL, a third issue was raised with respect to certain transactions with APSRTC, wherein service tax is sought to be demanded under "rent-a-cab services". 3. The adjudicating authority confirmed demand of ₹ 4,18,40,983/- along with interest and imposed penalties. In view of the amended provisi .....

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o.3393 of 2015. The petitioner can very well approach the appellate authority with an application for waiver of pre-deposit. The appellate authority for the time being without insisting upon pre-deposit as per the amended provision, shall consider such application in accordance with law. This order will be effected provided the Petitioner prefers an appeal within fifteen days from the date of receipt of a copy of this order and make such application. In case of failure this interim order will st .....

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to be paid by M/s HUL( and is infact being paid by them), there is no scope for us to include payment made by them under the head freight expenditure, which is part of GTA services, in the taxable value of the services provided by the appellant as C&F agents. Similarly, for the transportation services provided by the appellant to M/S HUL Ex- Chikballapur depots in Karnataka, the same being GTA services on which M/S HUL is discharging Service Tax on reverse charge mechanism, there was no scop .....

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ered Accountant's certificate to establish that the same taxable value had in fact suffered service tax in the hands of M/s HUL under reverse charge mechanism, the respondent has curiosity rejected this plea, merely on the ground that the applicant had not produced documents such as challans etc. in support of this claim. The fact of payment of service tax by M/s HUL is a matter of record and is verifiable even through departmental channels at the disposal of the respondent. The department h .....

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Depot and Business Support Services at Ex.Chikballapur Depot. The Commissioner has exceeded his jurisdiction in confirming the demand on the services rendered from Chikballapur arising out of an activity taking place outside his territorial jurisdiction. The Commissioner has failed to follow judicial discipline of following the order of the Hon'ble High Court of Andhra Pradesh made in W.P.No.10104/2013 by which the Hon'ble Court had granted stay on payment of tax by Hire Bus operators. .....

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