2017 (1) TMI 1514

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..... information that the respondent is paying service tax on less amount and receiving higher amount from the service recipients, therefore, a show cause notice was issued to the respondent. On scrutiny of the documents, it revealed that the respondent is providing clearing and forwarding services in respect of import cargo and transportation of such import to various service recipients. For rendering customs clearing services, they were utilizing services of registered CHAs by engaging them as their sub-contractors. These CHAs were realizing their service charges, around Rs. 200/- per container from the respondent. Further, for providing said CHA services, the respondent was raising invoices to their clients for Rs. 300/- per container as the .....

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..... issioner has gone beyond the show cause notice holding that the respondent was not providing CHA services, but were in fact, acting in the capacity of pure agent. It is also contended that the Commissioner has not given any finding on the transportation charges for which he has dropped the demand. Ld. AR also submits that there is no written agreement provided by the appellant, therefore, written agreement relied by the Ld.Commissioner cannot be relied upon. It is prayed that the impugned order is to be set aside. 4. On the other hand, Ld. Counsel for the respondent opposed the contention of the Ld.AR and submits that in reply to the show cause notice, the respondent contended that they themselves got registered wrongly, in fact they are n .....

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..... e that in the show cause notice as well as in the appeal papers filed by the Revenue it has been alleged that the respondent were receiving transporting charges for transporting import cargo cleared to their clients under the category of GTA service who was discharging service tax as consignee. On this fact, no finding has been given by the adjudicating authority. Therefore, before passing any order, the adjudicating authority shall give a concrete and definite finding on the said issue. Further, we find that on the service of transportation, the service tax has been discharged by the service recipient, in that circumstance, no service tax is payable by the respondent. The adjudicating authority shall also examine the issue of pure agent se .....

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