Appeal dismissed on first issue, remanded on second issue for further proceedings.

MCM Transport Pvt Ltd Versus The Commissioner of Central Excise, Customs & Service Tax, Hyderabad

MCM Transport Pvt Ltd Versus The Commissioner of Central Excise, Customs & Service Tax, Hyderabad - TMI Issues involved:
The issues involved in the judgment are:
1. Service Tax collected on behalf of Principals
2. Steamer Agency Commission

Issue 1: Service Tax collected on behalf of Principals
The appellant claimed they were subagents of the principal and remitted the entire amount collected, including Service Tax, back to the principals. However, it was revealed that a significant amount of Service Tax collected was not remitted to the principal but shown as 'payable'. The Adjudicating Authority confirmed the demand citing non-remittance and lack of evidence of payment to the Revenue by the principal. The Tribunal found the appellant's practice erroneous, holding that the appeal is liable to be dismissed for the confirmed demand of Rs 38,53,951/-.

Issue 2: Steamer Agency Commission
Regarding the confirmed demand of Rs 31,18,142/- for Business Auxiliary Service, the appellant argued that a portion of the amount was trading profit and not for services provided. They also contended that the service rendered fell under Steamer Agent Services, not Business Auxiliary Services. However, the appellant failed to provide documentary evidence to support these claims. The Tribunal remanded this issue to the Adjudicating Authority for the appellant to submit documentary evidence. The Adjudicating Authority was directed to complete the proceedings within four months from the date of communication of the order for the period of 2004-05 to 2009-10.

In conclusion, the appeal was disposed of with the first issue being dismissed for the confirmed demand related to Service Tax collected on behalf of Principals, and the second issue being remanded for further proceedings based on the submission of documentary evidence by the appellant.