TMI BlogService tax liability - Proportionate amountX X X X Extracts X X X X X X X X Extracts X X X X ..... We are providing C F services for our clients who are manufacturers of Fertilizers. We are registered with the Service Tax under “C F” “Cargo Handling” and “Storage ware housing services”. We provide Loading/ Unloading of the fertilizers from railway wagons (Cargo Handling), store the same in my warehouses (Storage ware housing) and dispatch to clients. As per our agreement we charge them for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... each of the services rendered by us on at a specific rate(M T basis) but not on commission basis. The Department has issued Show cause notice to us to pay service tax on the Gross amount charged/received by us. Since we are basically C F agents we are of the view that we are liable to pay service tax on the net amount (i.e. amount received as per agreement less actual expenditure incurred by us li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke loading, unloading, go down rents and other expenditure) as it is the net amount which is our commission. We request you to offer your valuable suggestion/case laws in this regard. - Reply By daya shankar - The Reply = The amount of service tax was paid on the amount received regarding 'C&F Agent Service'not on the amount which is reimbursable by the princpal. Related cases-(i) 2007(6) S.T.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 389 (Tri-Bang.) (ii) 2006 (4) S.T.R. 103 (Tri-Bang.) - Service tax liability - Proportionate amount - Query Started By: - raghu Dated:- 24-10-2007 Service Tax - Got 1 Reply - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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