TaxTMI 
TaxTMI 
2013 (8) TMI 172
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....s collected from their customers. b) Appellants are liable to pay service tax on 'Demurrage & Wharfage' charges and the claim of the appellants that they act as pure agents has not been accepted. c) The contention of the appellants that the charges collected from the customers booked under the headings local transportation, freight received and receivable collected as per the appointment letter has to be treated as GTA services received by the appellants and therefore service tax has to be discharged by them as recipients. d) Since the agreement does not speak of transportation of goods at the request of customers, the appellants are liable to pay service tax on the amounts collected under the headings local transportation, freight....
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....nd RIS service e) Late fee of Rs. 20,000/- for late filing of ST-3 return 3. It was submitted by the learned counsel on behalf of the appellants that the allegation and the findings of the adjudicating authority that service tax collected has not been paid is not correct and he submits that this is reflected from the schedule to the service tax returns themselves. Further he also submits that entire amount of service tax payable on Immovable Property service has also been paid. Further he also submits that as mentioned above appellants had already paid substantial amount out of the demands which has been appropriated in the order-in-original also. He submits that the demand under 'Storage and Warehousing service has been raised on th....
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....te since demurrage and wharfage has to be paid only when there is a delay in taking delivery according to the submissions made by the learned counsel before us. For the delay caused by the appellants, it cannot be understood how the customers would pay. It is also not clear what is demurrage and what is wharfage and under what circumstances the same are paid. Further on going through the schedules annexed to and forming part of the Balance Sheet as on 31.03.2009, we find that demurrage and wharfage is shown as an expenditure under the head freight charges and it is also shown as income in the schedule for income under the head 'Demurrage and Wharfage' reimbursement. There is a minor difference in the account for the year 2008-09. Further ac....
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....be a number of consignments which are transported to dealers. In such a situation, how the principal or the cement manufacturer becomes the consignor is not clear, since he cannot show several dealers as consignee for one sake. Except for a letter from the cement manufacturer that they pay the service tax on the GTA services, there is no other evidence forthcoming that the service tax has been actually paid on the transportation charges incurred by the appellants. In this case also it was found that the amount was paid as a lump sum amount on per ton basis by the cement manufacturers to the appellants. Whereas if it is paid on actual basis, it cannot be a fixed amount on per ton basis. It was stated that the rates are fixed by the lorry own....