2008 (9) TMI 259

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.... ShriN.J. Kumaresh, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)].- The lower authorities have demanded service tax of over Rs. 28 lakhs from the appellants (a Customs House Agent) for the period from October 1999 to March 2004. They have also demanded interest on tax and have also imposed penalties. After examining the records and hearing both sides, we find that the above ....

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....t the taxable value under Section 67 of the Finance Act, 1994. It is pointed out that the balance sheets of the CHA for the relevant period would make the above factual position clear. We have not found these documents on record. Going by the circular of the Board and the decisions cited by the learned counsel [Bax Global India Ltd. v. Commissioner of Service Tax, Bangalore - 2008 (9) S.T.R. 412 (....