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TMI Blog2015 (9) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... entire functions of clearing and forwarding of the appellant. Therefore, service tax is demandable on the gross amount and the same cannot be vivisected. - LAA has rightly upheld the demand - Decided against the assessee. - Appeal No. ST/84/2005 - Final Order No. 41048/2015 - Dated:- 26-8-2015 - Hon ble Shri R. Periasami, Technical Member And Hon ble Shri P.K. Choudhary, Judicial Member, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter. Today, the case is arising for hearing. Today also, none appeared nor there is any fresh vakalat filed. Accordingly appeal is taken up for disposal ex-parte based on the records submitted. 2. The brief facts of the case are that the appellants are rendering services as operator of customer care to M/s. Castrol India Ltd.(CIL). Appellants are registered with service tax for payment of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harges from CIL which are not in nature of reimbursable. She submits that authorities below have rightly confirmed the demand. 4. We have carefully considered the submission of Ld. A.R and also examined the grounds of appeal and the impugned order. We find that the LAA has discussed in his order as to how the functions of appellant would render them to liable for service tax. The appellants hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red into a contract agreement with Castrol India Ltd. which covers entire functions of clearing and forwarding of the appellant. Therefore, service tax is demandable on the gross amount and the same cannot be vivisected. The appellate authority has rightly relied Hon ble Supreme Court decision reported in 2004 (170) ELT A181 (SC) wherein the apex court has upheld the Tribunal s order in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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