2017 (6) TMI 684

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....ndent ORDER Per: Madhu Mohan Damodhar The brief facts of the case are that the appellants are Custom House Agents (in short CHA) and are registered with the Department as service provider. On verification of records it was found that the appellants did not include receipts/income accounted under certain heads viz., Surplus & Incidental Income, resulted in short payment of service tax for the pe....

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....tants & Technocrats Pvt. Ltd. Vs. UOI reported in 2013 (29) STR 9 (Del.), is pending before the decision of the Hon'ble Apex Court. He submitted that in the present appeals, the issues are only with regard to whether the reimbursable charges in respect of surplus & incidental income should be included in the gross value of the taxable services. It is argued that the said issues have been settled i....

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....Hon'ble Delhi High Court in the Intercontinental Consultants (supra) is pending decision of the Hon'ble Apex Court. 5.2 However, the Tribunal in the other judgment has taken note of the contention of both sides requesting for remand of the appeals. Now it has been clarified by both sides that there is no stay granted by the Hon'ble Supreme Court regarding the operation of the decision rendered in....

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.... Clearing and Forwarding operations, in any manner, shall be deemed to be the gross amount of remuneration or commission (by whatever name called) paid to such agent by the client, engaging such agent. He further submitted that considering the charges collected towards freight, labour, electricity, telephone, etc., in connection with clearing and forwarding services, the same would form part of re....