TaxTMI 
TaxTMI 
Service tax liability - Proportionate amount
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....ervice tax liability - Proportionate amount<br> Query (Issue) Started By: - raghu Dated:- 24-10-2007 Last Reply Date:- 29-10-2007 Service Tax<br>Got 1 Reply<br>Service Tax<br>We are providing C&F serv....
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....ices for our clients who are manufacturers of Fertilizers. We are registered with the Service Tax under “C&F” “Cargo Handling” and “Storage & ware housing services”. We provide Loading/ Un....
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....loading of the fertilizers from railway wagons (Cargo Handling), store the same in my warehouses (Storage & ware housing) and dispatch to clients. As per our agreement we charge them for each of the s....
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....ervices rendered by us on at a specific rate(M T basis) but not on commission basis. The Department has issued Show cause notice to us to pay service tax on the Gross amount charged/received by us. Si....
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....nce we are basically C&F agents we are of the view that we are liable to pay service tax on the net amount (i.e. amount received as per agreement less actual expenditure incurred by us like loading, u....
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....nloading, go down rents and other expenditure) as it is the net amount which is our commission. We request you to offer your valuable suggestion/case laws in this regard. Reply By daya shankar: The R....
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....eply: The amount of service tax was paid on the amount received regarding 'C&F Agent Service'not on the amount which is reimbursable by the princpal. Related cases-(i) 2007(6) S.T.R. 389 (Tri-Bang.) (....
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....ii) 2006 (4) S.T.R. 103 (Tri-Bang.)<br> Discussion Forum - Knowledge Sharing ....