TaxTMI 
TaxTMI 
2017 (1) TMI 1514
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....information that the respondent is paying service tax on less amount and receiving higher amount from the service recipients, therefore, a show cause notice was issued to the respondent. On scrutiny of the documents, it revealed that the respondent is providing clearing and forwarding services in respect of import cargo and transportation of such import to various service recipients. For rendering customs clearing services, they were utilizing services of registered CHAs by engaging them as their sub-contractors. These CHAs were realizing their service charges, around Rs. 200/- per container from the respondent. Further, for providing said CHA services, the respondent was raising invoices to their clients for Rs. 300/- per container as thei....
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....ssioner has gone beyond the show cause notice holding that the respondent was not providing CHA services, but were in fact, acting in the capacity of pure agent. It is also contended that the Commissioner has not given any finding on the transportation charges for which he has dropped the demand. Ld. AR also submits that there is no written agreement provided by the appellant, therefore, written agreement relied by the Ld.Commissioner cannot be relied upon. It is prayed that the impugned order is to be set aside. 4. On the other hand, Ld. Counsel for the respondent opposed the contention of the Ld.AR and submits that in reply to the show cause notice, the respondent contended that they themselves got registered wrongly, in fact they are no....