2008 (10) TMI 104

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri V.V. Hariharan, SDR, for the Respondent. [Order per: P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we find that the Commissioner in the impugned order demanded service tax of over Rs. 5.8 crores (along with Education Cess) from the appellants for the period 2002-'03 to 2006-'07 and also imposed penalties on them under various provisions of the Finance Act, 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and paid to the exchequer, nor on charges reimbursed by the client. It is submitted by the counsel that the appellants paid service tax on the agency services collected from the clients. He has also referred to a decision of the co-ordinate Bench at Bangalore rendered in the appellant's own case viz. Bax Global India Ltd. v. Commissioner of Service Tax, Bangalore [2008 (9) S.T.R. 412 (Tri.-Bang.)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....charge for booking cargo space. The learned counsel has, however, contested the demand on this amount, saying that it was not an amount covered by the definition of "BAS". The learned JCDR has contested this argument also. 2. After considering the submissions, for the present purpose, we assume that the appellants have a case on limitation in respect of the entire demand for the period beyond t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... head 'CHA service', the learned JCDR has pointed out that the Trade Notice relied on by the learned counsel was withdrawn on 19-4-2006 and, therefore, nothing contained therein could be applied to the period thereafter. In his rejoinder, the learned counsel has countered this argument by referring to the decision of the co-ordinate Bench which was rendered in the assessee's own case. In the circu....