2014 (9) TMI 882

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..... V K Singh, Spl. Consultant JUDGEMENT Per: P R Chandrasekharan: 1. The appeal and stay petition are directed against Order-in-Original No. 99/ST-II/RS/2013 dated 30/12/2013 passed by Commissioner of Service Tax-II, Mumbai. Vide the impugned order, the learned adjudicating authority has confirmed a service tax demand of Rs. 208,26,08,024/- along with interest thereon and also imposing equivalent .....

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..... rvice tax liability on all these charges which in fact form part of the customs value. The learned Counsel also submits that all these amounts collected and remitted to the shipping lines are not consideration received for rendering of any service. On the consideration received for services of a steamer agent they have discharged service tax liability and therefore, the question of subjecting the .....

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..... f repeated reminders, they did not furnish the requisite information and therefore, the adjudicating authority was constrained to confirm the service tax on the entire amount which they had collected from the various importers/exporters. Had the appellant furnished the requisite information, then the department would not have been forced to pass the impugned order. Therefore, it is his submission .....

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..... bjected to levy of service tax. It is undisputed that most of these charges form part of the transaction value in respect of customs matters and therefore, the question of levy of service tax on a customs transaction would not arise at all. If the appellants have collected these charges and remitted the same to the shipping lines, the whole amount received and transmitted cannot be said to be a co .....

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..... and whether service tax liability has been discharged on the consideration received by them for rendering of the services. On submission of such information, the adjudicating authority shall examine the matter afresh and pass a speaking order after giving due opportunity of hearing to the appellant. Thus, the appeal is allowed by way of remand. Stay petition is also disposed of. (Dictated in Cou .....

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