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TMI Blog2024 (9) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Shri AR Kanani , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR : The brief facts of the case are that the appellant was engaged in providing Custom House Agent (CHA) service. The premises of the appellant was searched on 09.09.2008. Statement of Shri A.K. Biswas was recorded on 12.09.2008, wherein it was stated by him that he was registered with the service tax department a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 and 78 and ordered for recovery of interest. The appellant preferred an appeal, whereby, the appellate authority has held that the appellant having failed to satisfy the conditions of Rule 5 (2) of the Valuation Rules, 2006, confirmed the demand of service tax and corresponding interest and penalty for the period from 18.04.2006 to 10.05.2007. The appellate authority has upheld the demand of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) Bax Global India Limited - 2009 (9) STR 412 (Tri. Bang.) (d) Bhuvneshwari Agencies (P) Limited - 2007 (8) STR 167 (Tri. Bang.) He further submits that as regards the service tax demand of Rs. 51,741/- on Business Auxiliary Service as commission, the same is not taxable during the period 01.20.2003 to 31.03.2004 under Notification No. 13/2003-ST dated 20.06.2003 therefore, the demand o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one is on the commission under Business Auxiliary Service. As regards the demand under CHA service, on the amount received as forklift expenses and various other charges is reimbursable, we find that it is settled that other than service charge of service of CHA any reimbursable expenses incurred on behalf of the clients is not liable to service tax. As held by Hon'ble Supreme Court in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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