2011 (10) TMI 506

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....DR Per: Jyoti Balasundaram: In these appeals, service tax demand of Rs.9,42,807/- has been confirmed on brokerage received during the period 01.07.2003 to 31.07.2007 (service provided by the assessees to the shipping lines) and an amount of Rs.3,98,187/- has been confirmed as tax on reimbursable expenses, as the assessees have been held not to come within the ambit of 'Pure Agent'. 2. We ....

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....sion, professional fees, additional expenses for the crane charges and labour mamool, the importer or the exporter is not liable to pay the charges to the respective service providers and further no supporting documents or bills were produced by the assessees in respect of the above mentioned expenses. We, therefore, direct pre-deposit of an amount of Rs.1 lakhs (Rupees One Lakh only) within a per....