TaxTMI 
TaxTMI 
2015 (11) TMI 1110
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....ellant, proceedings were initiated taking a view that the appellant was providing C&F agency service, cargo handling service and was not paying service tax on the same. However it was also observed that they were collecting certain amounts apart from agency service and service tax was not paid on such amounts collected. On this ground, proceedings were initiated resulting in the impugned order wherein demand for service tax of about Rs. 8.9 lakhs has been confirmed and penalties under Sections 76 and 78 have been imposed. 2. Heard both the sides. We find that appellants have claimed that they were collecting amounts for various services such as obtaining space certificate, getting Port Health Officer report, getting warehousing licence, ge....
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.... charges and in respect of M/s Vijay Agro Products Ltd, raised bills under the heads labour charges, Stitcher charges, loading/unloading charges, Misc. expenses, security charges, barge hire charges, fumigation charges. The assessee did not pay any service tax on the amounts collected. It appears that in respect of the above clients the assessee provided Custom House Agency services, received amounts from them and not discharged Service Tax liability on the amounts received. The liability of the assessee on this account is Rs. 15026/- of service tax and Education Cess of Rs. 49/-. 12. The assessee provided C&F services to M/s Lotus Marine services Pvt. Ltd., Kakinada in the year 2002-03 and raised bills under the heads- Rebagging, Shiftin....
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.... original authority are reproduced below:- 13. The assessee also provided storage and warehousing services to M/s. Agarwal Industries Ltd., Hyderabad during the year 2003-04 and raised rills under the heads of handling, servicing charges, delivery charges, godown rent, etc. Sri D. Suryanrayana in his statement dt. 10.04.06 admitted that they provided C&F agency services to M/s. Agarwal Industries Ltd. Hence it appears that in respect of cargo of M/s Agarwal, the assessee provided C&F services which involves handling of cargo, combined with storage facilities and this service as a whole falls under Storage and Warehousing services. Further it appears that the assessee received amounts from their clients towards the above services and not d....