2016 (10) TMI 742

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....in the show cause notice and also demanded interest and imposed penalties corresponding to the demand confirmed. 2. The issue involved in the case is, that the appellant is a proprietorship concern of Proprietor Shri Arjun H. Chothani. The appellant had contract with M/s. Ultratech Cement Limited for clearing and forwarding agency, transportation, loading and unloading and for Thappi of the Cement. The appellant was discharging service tax on the commission of clearing and forwarding agency, however he was not paying service tax on the other amount received from M/s. Ultratech Cement Ltd. towards transportation charges, loading and unloading charges and thappi charges etc. Show cause notice was issued for demanding service tax on the sai....

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....refore all the other services such as transportation charges, loading and unloading charges, thappi charges are incidental to C& F Agent service, therefore the value of the services should be part and parcel of the gross value of C& F Agent Service, hence the Ld. Commissioner has wrongly dropped the demand. 4. At the outset, Shri L. Badrinarayan, Ld. Counsel appearing on behalf of the respondent submits that the respondent is a proprietorship firm of the Proprietor Shri Arjun Cothani, who has died on 24.07.2010. Therefore being a proprietorship concern when the Proprietor is no more no appeal can be filed against deceased person. In this regard he relied upon the following judgments: (i) Jiwraj Srinivas Rathi Vs. Commr.of Cus. (....