https://www.taxtmi.com/caselaws?id=353324 The appeal was partly allowed as the appellant, a Customs House Agent (CHA) service provider, had paid the service tax along with interest before the show-cause notice. The Circular issued by CBEC clarified that only the agent's commission or charges recovered from clients were subject to service tax, not amounts paid for other services. The penalty imposed for non-payment of service tax was set aside as the appellant had fulfilled the service tax and interest liability before the notice was issued, in accordance with Section 73(3) of the Finance Act, 1994. en-us Mon, 04 Dec 2017 00:00:00 +0530 Tue, 02 Jan 2018 08:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353324 The appeal was partly allowed as the appellant, a Customs House Agent (CHA) service provider, had paid the service tax along with interest before the show-cause notice. The Circular issued by CBEC clarified that only the agent's commission or charges recovered from clients were subject to service tax, not amounts paid for other services. The penalty imposed for non-payment of service tax was set aside as the appellant had fulfilled the service tax and interest liability before the notice was issued, in accordance with Section 73(3) of the Finance Act, 1994. Case-Laws Service Tax Mon, 04 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353324