2018 (6) TMI 714

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... AC (AR) For the Respondent Per Bench The brief facts are that the appellants are engaged in providing services under the category of Custom House Agent. During the course of verification of their profit and loss account for the years 2001-2002 to 2004-2005, the value of taxable services declared in the ST-3 returns was Rs. 44,32,298 as against the income of Rs. 93,15,161/. According to departm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... urred on behalf of the importers which are in the nature of CCTL charges, handling charges, transport charges, Customs Duty, bank commission etc. No service tax is payable on these amounts. As per Board's circular dated 6.6.1997, the appellant is required to pay service tax only on the agency commission actually received. He placed reliance on the Board's circular dt.21.1.2009 and the deci .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... amount. Invoices included other charges like transport charges, Steamer Agent charges, Warehouse charges etc. which will be reflected in the P&L Account, on which no service tax is payable. The authorities below have not accepted the explanation observing that the appellant has not produced enough documents. The Ld.Counsel has requested for further chance to establish the case of the appellant. We .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X