2008 (7) TMI 154

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....ling and storage of iron and steel materials of M/s. Rashtriya Ispat Nigam Ltd. as a consignment agent in respect of stock yard at Agra and Kanpur. The appellants are registered under service tax rules and paying service tax in respect of commission received from Rashtriya Ispat Nigam Ltd. Show cause notice was issued for demand service tax in respect of gross amount charged as consignment agent by the appellants. The adjudicating authority demanded service tax after taking into consideration gross amount received on account of consignment agent. 3. The contention of the appellants is that they are consignment agent of Rashtriya Ispat Nigam and they are receiving material by rail or by road and during storage of the material some allied ....

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....tomers under invoices. Contention of the Revenue is that the appellants are charging the steel plants under composite bill. The appellants are providing service as consignment agent, therefore, the appellants cannot say that the charges of transportation, loading and unloading are not part of service provided by the appellants. As the appellants are charging by a single bill for the service provided by them, therefore, contention of the appellants that the charges in respect of loading, un-loading, etc. are not includible in the gross amount chargeable to service tax is not sustainable.  5. In this case the appellants are registered with the Revenue authorities as consignment agent of Rashtriya Ispat Nigam.  As per terms of the....