2012 (8) TMI 103

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....t. ORDER S.S. Kang, Vice-President - Heard both sides. 2. Common issue is involved in these appeals hence are being taken up together. 3. Appellants filed these appeals against the impugned orders passed by the Commissioner of Service tax. The appellants are Customs House Agents (CHA) and being a provider of CHA service, the appellants are liable to pay service on the gross amount received fo....

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..... As such, there is no intention to evade payment of duty on the part of the appellants. It is also submitted that the CMC has already collected the service tax in respect of the CMC service. Therefore, the demand from the appellants by including in the assessable value of the appellants amounts to double taxation. 4. The contention of the Revenue is that according to the provisions of rule 5(1) ....

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....ble expenses. Hence, the demand of service tax is justified. 6. We find that issue involved in the appeal is whether the CMC charges are to be included in the assessable value of taxable service of a CHA. Admittedly, the appellants are liable to pay service tax as provider of CHA service. As per the provisions of rule 5(1) of the said Rules "any expenditure or cost that are incurred by the servic....