2019 (4) TMI 131

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....Shri J. Shankarraman, Advocate For the Appellant Ms. T. Usha Devi, DC (AR) For the Respondent ORDER Per Bench The appellants are providers of services under the categories of Customs House Agent, Business Auxiliary Service, Business Support Service etc. On verification of accounts, it was revealed that they had entered into an agency agreement with M/s.Kawasaki Kisen Kaisha Ltd. and provid....

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....cept restricting the penalty imposed under Section 78 to Rs. 62,500/- and appropriated. Hence this appeal. 2. On behalf of the appellants, Ld. Counsel Shri J. Shankarraman appeared and argued the matter. He submitted that appellant as agents of M/s. Kawasaki Liner Service were providing services on behalf of Kawasaki to shippers / consignees. As part of such services, the appellants were collecti....

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.... rendered to M/s.Kawasaki. It is only an expense collected from the shippers on behalf of M/s.Kawasaki and paid to them. 2. Ld. A.R. Ms. T. Usha Devi supported the findings in the impugned order. She submitted that appellants were providing other services and have provided port handling as well as terminal handling services. The charges so collected by the appellants have to be included in the ta....