TMI Blog2017 (9) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... services rendered. Regarding exchange rate, appellants are uniformly following the rate as per the date of accounting of receipt of brokerage / commission. The difference in exchange rate which is because of date of presentation of accounts for realization is not attributable to extra consideration. The same will work whether negative or positive side which is not considered for tax liability by the appellant. They calculate tax liability as per the date of brokerage, accounting, and there is no reason to infer infirmity in such action. Brokerage Rate - Held that: - The services rendered to shipping line are rightly taxable under "Steamer Agents Service". Appellant admits this legal position. However, their claim is in respect of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The appellants are engaged in providing service as Steamer Agent to shipping lines and also other activities of arranging shipments for the clients. They are registered with service tax department for discharging service tax under the category of Steamer Agent Service . The dispute in the present appeal relates to the period from1.10.2001 to 31.3.2006. The proceedings are with reference to non-payment of service tax on considerations which should form part of taxable value under the category of Steamer Agent Service and Business Auxiliary Service . These are mainly relating to retained amount from the cargo owners after remitting the exact payable amount to the steamer agents; cheque issued to the customers for excess not encashed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. However, there is one or two weeks difference in getting realization and during the period any fluctuation exchange rate will show in the quantum in rupee terms. This may be positive or negative depending on the fluctuation. Revenue only picked up the case where due to exchange rate fluctuation they have realized the amount in rupee terms on the higher side. They have not considered the amount which is realized lesser. Appellants have discharged service tax based on the date of billing and the exchange rate and the realization of amount later is not considered. This well known practice is being followed. 6. The Revenue also confirmed service tax liability on brokerage amount retained by them under the category of 'Steamer Agent Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the lower authorities. The excess amounts retained by the appellant are nothing but consideration for rendering services to the client. Since money is received and retained towards providing service, same is taxed. 10. Regarding brokerage, he submitted that appellant never gave details of break up of such brokerage service to liners or other steamer agents. 11. On limitation also, Ld. A.R supported the findings of the lower authorities. 12. We have heard both sides and perused the appeal records. Regarding four categories, write back amount as mentioned above, we note the Tribunal examined similar issue in DSP Merrill Lynch Ltd. Vs CST Mumbai 2016 (44) STR 436 (Tri.-Mumbai) and Grey Worldwide (I) Pvt. Ltd. Vs CST Mumbai 2015 (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plit up figures can be verified based on the documents submitted by the appellant and duty liability can be worked out on that basis. 15. Regarding documentation charges, we note that lower authority has confirmed the service tax liability under clause (vii) of Business Auxiliary Service. The said clause refers to a service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing etc. On careful consideration of the entries in such clauses, we note that the service of documentation for which appellant collected charges cannot be fitted into any one of these categories. In this regard, we rely on the decision of the Tribunal in CMA CGM Global (India) Pvt. Ltd. Vs CCE Thane -2016 (41) STR 292 (Tri.-Mumb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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