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TMI Blog2007 (10) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The appellants M/s. GAC Shipping (India) Pvt. Ltd. are engaged in the activity of providing Steamer Agency service and Custom House Agency service, which are liable to Service Tax in terms of Section 65 of the Finance Act, 1994. Revenue proceeded against the appellants on the ground that they had not paid Service Tax due on the value of taxable service amounting to Rs.34,97,48,507/- received by them for extending services to various clients. Consequently, a show cause notice was issued and the Adjudicating Authority demanded a sum of Rs.2,61,35,485/- under the provisions of Section 73 of the Finance Act, 1994. In order to demand the above amount, longer period was invoked. Interest was demanded under Section 75 of the Finance Act. Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Supreme Court rendered in the case of CCE v. Matsushita TV Audio India Ltd . - 2006 (1) S.T.R. 162. Further, the learned Counsel emphasized the point that the Adjudicating Authority has levied Service Tax on "other incomes". He explained that these "other incomes" do not represent the amount received for the services rendered. He pointed out that these amounts are to be refunded to the clients by the appellants and therefore, they cannot be charged to Service Tax. Further, he stated that there is documentary evidence to show that these "other incomes" do not represent the amount received for the services rendered and they are actually the excess payments received from the clients and which-have not been returned to them during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as during investigation, or while filing written submission or during the personal hearing to prove their claim. Similar is the position with the argument regarding the amount under the head "write backs". Under the circumstances, I am unable to accept the contention of the assessee on this point." 4.2 In our view, Service Tax can be charged only on the amount received for the services rendered. If the appellants had received amounts in connection with various expenditure incurred on behalf of their clients which are not directly relatable to the service rendered, then no Service Tax can be levied on them. The Commissioner did not give the benefit on the ground that no documentary evidence was produced. However, during the course of pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (e)Omission to give credit for foreign currency income falling during the period of exemption. (f) Inclusion of documentation and administration charges prior to 10th September 2004 since even assuming without admitting that the same are taxable, the appropriate heading would be under "business auxiliary services". (g) Non-exclusion of income earned from the World Food Programme at Mumbai and Kochi, which is otherwise exempt from payment of service tax. (h) Inclusion of refund received from Kandla Port for the year 2000-01 to 2002-03 which payments were received in convertible foreign exchange and therefore exempt. In view of the above defects in the impugned order, we have no other option but to set aside the impugned order and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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