2010 (11) TMI 258

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....he Appellant. Shri C. Dhanasekaran, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President].  - The above appeal arises against the confirmation of demand of Service Tax of Rs. 88,782/- on detention charges collected from shippers on behalf of the shipping line, and logistic fee. 2. We have heard both sides. 3. After repatriation of some amount to princip....

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....t this fee is paid to the agent for monitoring the operations. The expenses incurred by agent in monitoring the operations are not deductible from the taxable value. Hence, the Service Tax demand on this count is, therefore, also upheld. The submission of the assessee that the amount requires re-quantification cannot be considered as this plea was not raised either before the adjudicating authorit....