TaxTMI 
TaxTMI 
2010 (11) TMI 644
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.... Member. - The appellant is registered as a service provider in the category of Custom House Agent service. Service tax of Rs. 1,75,61,350 has been demanded with interest and penalties have been imposed under various sections of Finance Act, 1994. The service tax has been demanded on the ground that the activities carried out by the appellant is covered under the category of clearing and forward....
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....nj. & Har.). He also submitted that the Tribunal had accepted the contention that ocean freight also should be included for the purpose of service tax levy prima facie appears to be wrong. However the learned DR submitted that the Commissioner in the impugned order has considered the decision of the Tribunal in the case of DHL Lamuir Logistics (P.) Ltd. (supra) and has differentiated the same. He ....
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....he department that appellant is not a CHA, the question as to whether the appellant can be considered as a C&F agent is contentious and is required to be gone into in detail. Prima facie stage appellant's case is covered by the decision of the Hon'ble High Court of Punjab & Haryana and also the issue relating to includability or otherwise of actual freight paid is very contentious and required to ....