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TMI Blog2014 (8) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... n into consideration while confirming the demand and which cannot form a part of taxable service. The amount received as destination charges which are in respect of clearance of goods at the destination by the foreign service provider is the component that could not have been taken for the purpose of service tax liability. If these are destination charges collected from the customers in India and the amount has been taken again while confirming the demand, then, the service which is exfacie not taxable has been brought to tax - the aspect is arguable - amount of pre-deposit ordered by tribunal modified and reduced - decided partly in favor of assessee. - Central Excise Appeal (Lodging) No. 195 of 2014 - - - Dated:- 28-7-2014 - S. C. Dh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort of this Appeal and Mr.Jetly, learned counsel appearing on behalf of the Revenue. The Appellant carries on business as Clearing and Forwarding Agent. The Appellant was proceeded against and the show cause notice was issued essentially on the allegation that as a Clearing and Forwarding Agent the cargo imported resulted in the Appellant clearing the same for client/importer and raising the bill for the actual expenses. The allegation is that the actual expenses and something more are merged and in such a way that it is difficult for the Revenue to ascertain exact quantum of service tax evasion. However, this is a modus operandi to evade the service tax is the allegation. 3. The show cause notice was adjudicated and the demand was confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noted in the amounts received from the clients in the balance sheet and in the amounts on which service tax was paid as per the statutory returns. The Appellant failed to reconcile this difference, therefore, the demand was confirmed. 8. The component has been bifurcated and the Tribunal was shown that the amount of freight was taken into consideration while confirming the demand and which cannot form a part of taxable service. The amount received as destination charges which are in respect of clearance of goods at the destination by the foreign service provider is the component that could not have been taken for the purpose of service tax liability. If these are destination charges collected from the customers in India and the amount ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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