2018 (1) TMI 60

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....oner(AR) - For the Respondent ORDER Per: V. Padmanabhan The appeal is filed against the Order-in-Appeal No.53-2006 dated 17/03/2006. The appellant is holding registration under service tax in the category of Customs House Agent service falling under Section 65(35) of the Finance Act, 1994. During scrutiny of their accounts, the Department noticed that the appellant was not paying service tax un....

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....kground, we heard Shri Sanjay, learned counsel for the appellant as well as Shri Parashivamurthy, Deputy Commissioner(AR) for the Revenue. 3. The learned counsel submitted that the appellant while rendering CHA service to their clients, also engages various other connected services such as C&F, crane and fork lift charges, taxi charges, Photostat and fax courier service etc., labour charges, etc.....

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.... submits that disregarding the CBEC circular, the service tax has been levied by the authorities on the entire amount recovered by the CHA. However, he also submitted that service tax on the same along with interest has already been paid before issue of show-cause notice and hence there is no justification for imposition of any penalty as has been done in the present case. 4. On perusal of record....