TMI Blog2008 (10) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of the entire demand - no prima facie case on merits against the demand of service tax under the head “BAS” for the normal period – stay not granted completely - S/150/2008 - 919/2008 - Dated:- 10-10-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri G. Shiva Dass, Advocate, for the Appellant. Shri V.V. Hariharan, SDR, for the Respondent. [Order per: P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on Trade Notice No. 5/97-S.T. dated 12-6-1997 of the Mumbai Commissionerate-I, wherein it was clarified that service tax was to be computed only on the gross service charges by whatever head/nomenclature billed by CHA to their clients and that service tax was not to be levied on statutory charges collected by the CHA from their clients and paid to the exchequer, nor on charges reimbursed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rlines and the amount collected from the clients. It appears, on the amount paid to Airlines by the CHA on behalf of their clients, which amount was reimbursed by the clients, service tax was not leviable from the CHA under any head/nomenclature. It further appears that the differential amount was collected by the CHA from their clients as a charge for booking cargo space. The learned counsel has, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unts 'payable' as per the invoices raised on the appellant's clients. In answer to a query from the Bench, the learned counsel estimates an amount of Rs. 40 lakhs as the amount of service tax which could at best be held to be payable on the amounts collected from the clients. As regards the demand of service tax for the normal period under the head 'CHA service', the learned JCDR has pointed out t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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