2018 (9) TMI 914

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER Per Madhu Mohan Damodhar The facts of the case are that the appellant is a Customs House Agent (CHA in short). Pursuant to audit of their accounts and verification of the Profit and Loss account, it appeared that on other receipts such as Documentation charges, Shipping Bill charges, Miscellaneous Income, Handling Fee etc., received by the appellants, service tax liability was required....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d. ii) Value quantified for taxable service for the year 2004-05 is not correct. Since the same has not been computed properly and in fact the value is much lower what has been quantified in the SCN. iii) From 01.04.2004 to 09.09.2004, the rate of service tax was 8% and from 10.09.2004 to 31.03.2005 it was 10.2%. However, the original authority has calculated the service tax liability for the en....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e.f. 19.04.2006. He further points out that the period of dispute in the present case is 2001-02 to 2004-05. Hence, the guidelines contained in the earlier circular dated 06.06.1997 will be applicable for the disputed period. vii) Ld. Advocate submits that the quantum of service tax liability of Rs. 4,68.108/- arrived at by the adjudicating authority and upheld in the impugned order has been work....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es "turnkey" imports and exports where a lump sum amount is charged from the client for undertaking various services. In these cases, the lump sum amount covers not only the agency commission" fee but also other expenses and no separate break-up is given in respect of these expenses. It has been decided that in such cases, the value of the taxable service tax shall be 15% of the lump sum amount ch....