TaxTMI 
TaxTMI 
2007 (2) TMI 100
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....CHA and C&F agent. Interest under Section 75 of the Finance Act was demanded. Penalties were proposed under Sections 76, 77 & 78 ibid. The adjudicating authority confirmed an amount of Rs. 3,96,51,830/- in respect of CHA services. As regards C&F agent services, he demanded a sum of Rs. 28,64,280/-. The extended period was invoked. The following penalties were imposed. (a) Rs. 200/- per day under Section 76; (b) Rs. 1000/- under Section 77; (c) A penalty of Rs. 5,00,000/- under Section 78 The interest under Section 75 was also demanded. The appellants are highly aggrieved over the impugned order. 3. Shri C. Natarajan, learned Sr. Advocate Counsel along with Ms. Sindhu, learned Advocate appeared for the appellants and urged the following....
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....in course of hearing. (iii) The appellants explained in detail the nature of various recoveries such as CCX Fees, Break Bulk fees, Sea Freight/Airline commission, Airline incentive, Freight Rebate, Profit share etc. with reasons as to why they are not connected with the CHA services. The Adjudicating Authority brushed aside the submission by only stating that the appellants failed to produce evidence. He has not given a single reason as to why these recoveries are taxable under the CHA services. The appellants have brought on record erroneous calculation resulting in excess demand of Service Tax of Rs. 1,55,84,283/-in respect of CHA services due to inclusion of the quantum of demand for C & F services under CHA services thrice. The Adjudic....
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....ng judicial decisions (a) Baroda Electric Meters Ltd. v. CCE [1997 (94) E.L.T. 13 (S.C.)] (b) Indian Oxygen Ltd. v. CCE [1988 (36) E.L.T. 723 (S.C.)] (c) Apollo Tyres Ltd. v. CCE, Cochin [2003 (160) E.L.T. 836] (d) HPL Chemicals v. CCE, Chandigarh [2003 (162) E.L.T. 357] (e) Trans peck Industry Ltd. v. CCE, Baroda [2003 (162) E.L.T. 1095] (vi) In respect of C & F agent services, the appellants have discharged the service tax liability on the management and the Adjudicating Authority has raised the demand on the rental income and distribution income. With regard to rental income the appellants had discharged the service tax liability on April 2006 for Rs. 3,89,550/- and Rs. 75,438/- as they are not contesting the demand to the above ex....