TaxTMI 
TaxTMI 
2019 (10) TMI 1400
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....ge of tax liability on 'terminal handling charges' billed by M/s. Albatross Shipping Ltd. to customers of the respondent herein. It would appear that M/s. Albatross Shipping Ltd, accredited 'steamer agent' of the respondent, had registered themselves, accordingly, under Finance Act, 1994, for discharge of tax liability, on the 'agency commission' received by them. However, they had also been recovering 'terminal handling charges' and 'detention charges', payable to port authorities, but had not been discharging liability on the amounts so received as provider of 'cargo handling agency' service. According to the notice leading to the impugned order, these two charges were leviable to tax of Rs. 4,91,31,370 and of Rs. 10,63,36,368, alon....
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.... of cargo, all the charges recovered from their customers should be included in the assessable value. It was also pointed that Circular No. B11/2/2002-TRU, dated 1st August, 2002 of Central Board of Excise & Customs leaves no room for doubt on the taxability of the said charges. Contending that the adjudicating authority had failed to discharge its statutory responsibility to render a reasoned, speaking order, Learned Authorised Representative drew our attention to - '17 When we examine the Show Cause Notice, we have to take into considration that the object and purpose is to inform the recipient of the allegations against him so that he can meet them effectively and is not prejudiced by manifestly vague notice which leaves them conf....
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....], cited by the adjudicating authority, is no less applicable to the findings therein. We are unable to disagree with the submission of the Learned Authorized Representative. 4. Nevertheless, considering the magnitude of demand in the show cause notice within the context of admittance to liability after June, 2006 and the specific contest to the applicability of the taxable service sought to be fastened by the show cause notice, it behoves us to dispose off the case on merit. 5. Learned Chartered Accountant, appearing for the respondent, contends that the contract is a single contract of transportation and that the charges recovered from the customer are itemized as 'ocean freight', 'terminal handling charge' and 'inland haulage....