TMI Blog2008 (10) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... mt. R. Bhagyadevi, SDR, for the Respondent. [Order per P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we come across a demand of service tax of over Rs. 1.1 crores on the appellants for the period 2002-03 to 06-07 as also a higher amount of penalty on them under various provisions of the Finance Act, 1994. The appellants are a Customs House Agent (CHA) registered as such with the department for service tax purpose. The demand of service tax for the period 02-03 to 05-06 is on a differential taxable value of over Rs. 64 lakhs and, for the next financial year [06-07] it is on a differential value of over Rs. 8.2 crores. These demands are under the head "CHA Service". The parallel demand for the period 03- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndeavour to establish prima facie case against the demand of tax. This document indicates a total amount of Rs. 14,587.00 as having been collected by the appellants qua CHA from M/s. Audco India Ltd. Out of this amount, Rs.1,474/- was collected towards handling charges @ 0.25% on the value of goods. It is submitted that service tax was paid on this amount under the head "CHA Service". Certain other charges shown in this invoice viz, forms and stamps charges (Rs. 50/-), DEPB processing charges (Rs.150/-), inspection expenses (Rs. 750/-), processing documents (Rs. 500/-) etc. were also collected from the client but service tax under the above head was not paid thereon. Apparently, the said charges were collected in respect of CHA's statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other words, against the demand of service tax under the head "BAS", the appellants do not have prima facie case. We have taken this view after hearing the ld. SDR also. 3. In the result, the appellants will have to deposit the entire amount of service tax demanded under the head "Business Auxiliary Service" for the period 03-04 to 06-07 plus service tax on a value of Rs. 64 lakhs (being 10% of the value on which tax has been demanded) for the period 02-03 to 05-06 under the head "CHA Service". Together, we round it off to Rs. 12 lakhs (Rupees Twelve lakhs only) which shall be deposited within 4 weeks. As regards demand of service tax under the head "CHA Service" for the period 06-07, we are not asking for any pre-deposit inasmuch as th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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