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Capital Enterprises Versus Commissioner of Central Excise, Indore

2015 (9) TMI 1477 - CESTAT NEW DELHI

Demand alongwith interest and penalties - Clearing & Forwarding Agents (C&FA) Service - service tax not paid - appellant contended that it was not providing C&FA service, but was providing Cargo Handling Service (CHS) and that the reimbursements of expenses towards loading/unloading/transportation should not have been included in the assessable value and the service tax is leviable only on the commission it received @ Re. 1/- PMT. It also stated that it had bona fide belief about its non-liabili .....

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llant itself took registration only in the year 2003 as provider of C&FA service and still did not pay the impugned service tax pertaining to the subsequent period. In the present case, to reiterate, there was no scope for confusion or ambiguity or doubt. As regards the contention that the reimbursement of expenses by the service recipient should be deducted from the assessable value, we find that the service rendered by the appellant as seen from the terms and conditions of the C&F contract is .....

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er No. ST/A/53826/2015-CU(DB) - Dated:- 11-9-2015 - G. Raghuram, President and Shri R.K. Singh, Member (T) None, for the Appellant. Shri Ranjan Khanna, DR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Appeal has been filed against Order-in-Appeal dated 29-1-2009, in terms of which service tax demand of ₹ 15,78,465/- for the period October, 2001 to September, 2006 was confirmed along with interest and penalties. The appellant has provided Clearing & Forwarding Agent .....

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uded in the assessable value and the service tax is leviable only on the commission it received @ Re. 1/- PMT. It also stated that it had bona fide belief about its non-liability to service tax. Certain judgments have also been cited. 4. We have considered the contentions of the appellant. We find that the appellant has entered into C&FA contract with M/s. Grasim Industries Ltd., which inter alia provided as under :- (i) Appellant was to maintain a godown at the company s cost for .....

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curring in transportation or storage of the goods in the godown. (iv) Goods were to be dispatched as advised by the company and were dispatched on the company invoice instead of its own invoice. (v) Appellant received payments on Per Metric Ton basis as per Annexure A enclosed with the contract as reimbursement and commission and not as reimbursements of expenses on actual basis on submission of actual bills. This fact was also accepted by the appellant in its statement dated 6-12-2006 .....

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Clearing and Forwarding Agent means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding operations in any manner to any other person and includes a consignment agent. As per Section 65(90) ibid, any service provided to a client by a clearing and forwarding agent in relation to clearing and forwarding operations in any manner would amount to a taxable service . From the definition of C&F Agent and terms and conditions o .....

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still did not pay the impugned service tax pertaining to the subsequent period. The judgments cited by the appellant regarding non-imposition of penalty are not applicable to the present case as they related to different facts and circumstances. In the present case, to reiterate, there was no scope for confusion or ambiguity or doubt. As regards the contention that the reimbursement of expenses by the service recipient should be deducted from the assessable value, we find that the service render .....

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