9911796707
TMI Blog2018 (3) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... 005 to 31.08.2005 ii) Wrong availment of service tax/Cenvat credit on certain ineligible input services such as ground rent stuffing charges, pay loader charges, weighment charges etc. not relevant services for providing CHA services during the period from 2004-05 to 2005-06 (upto 09/2005). iii) Differential service tax payable on CHA and Steamer Agency services rendered by the appellant during the period from 2004-05 to 2005-06 (upto 09/2005). iv) Collected consolidated charges and service charges but paid service tax only on the service charges. Accordingly, SCN dated 28.03.2007 was issued to the appellants proposing demand of such alleged tax liabilities. The adjudicating authority vide an order dated 11.09.2008 confirmed the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by a steamer agent to a shipping line, shall be the gross amount charged by such agent from the shipping line for services in relation to a ship s husbandry or dispatch or any administrative work related thereto or in relation to the booking, advertising or canvassing of cargo, container feeder services including the commission paid to such agent. ii) In relation to the steamer agent, the service charges will constitute the husbandry fee as well as the agency commission on import/export cargo, other expenses incurred by the steamer agent on behalf of the shipping line shall not be taken into account. iii) The telephone, fax and telex expenses are inherent in the nature of expenses incurred by the Steamer Agency service. Further, in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reimbursable charges and hence there can be no levy of service tax on such charges. 4. Heard both sides and have gone through the facts. 5. In respect of the amount of Rs. 39,024/-, we find that the lower appellate authority has taken note of the statement of the Vice President of the appellant that since the respective owners were in connection with their principals using the telephone lines of the appellant and hence such charges were collected only as reimbursable charges. So also, in respect of consolidated charges, the lower appellate authority, had relied upon the Tribunal decision in the case of Rolex Logistics Pvt. Ltd. Vs. CCE, Bangalore 2009 (13)STR 147 (Tri.-Bang.) and has held that consolidated charges are also in the nature o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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