2015 (1) TMI 180

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..... obal Pte. Ltd., Singapore, the seller, MMTC the buyer and M/s. Adani Export Ltd., the seller's agent. The Commissioner confirmed the demand of tax on the basis of combined reading of agreement and Highseas Sale Agreement. Prima facie, we find that the applicant sold the goods to TNEB and, therefore, service tax on the administrative charge is not sustainable. Accordingly, we find it a fit case for .....

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..... penalty. The facts of the case are that the applicant entered into a Highseas Sale Agreement with TNEB for procuring and selling steaming Coal in bulk. The applicant charged ₹ 100/- P.M.T. as administrative charge along with cost of coal from the TNEB. Out of ₹ 100/- P.M.T. charged as administrative charge by the applicant, ₹ 55/- P.M.T. was paid to M/s. Adani Exports Pvt. Ltd. .....

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