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TMI Blog2017 (4) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. ORDER [Order per : S.S. Garg, Member (J)]. - The present appeal is directed against the order dated 18-8-2006 passed by the Commissioner (Appeals) vide which Commissioner (Appeals) has confirmed the Order-in-Original and rejected the appeal of the appellant. Briefly the facts of the present case are that the appellants are engaged in the manufacture of Ferro Silicon and Silico Manganese. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was noticed that the nomenclature "Clearing and Forwarding Division" has been indicated just below the name of the agency. A show cause notice was received by the appellant proposing to demand service tax on payments made to M/s. United Liner Agencies of India Pvt. Ltd. in the hands of the appellant relying on the proviso to Section 68(1) of the Finance Act, 1994 as introduced by the Finance Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has submitted the written submissions and requested the Tribunal to decide the case on the basis of the written submissions furnished by him. As per the written submissions of the appellant, the appellant has stated that the services rendered by M/s. United Liner Agencies of India Pvt. Ltd. is a CHA service and service tax has been paid by him to the said CHA and now the Department is wrongly cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearing the goods from factory to the Port. In fact the goods were sent to the Port by the appellant only and CHA has taken care to board the goods in the ship. Therefore the services rendered by them is clearly classifiable as CHA service only and they have duly registered under this category only which is evident from their Service Tax Registration No. mentioned in the invoice issued by them. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said agent is in the nature of services rendered by CHA and he has registered with the Customs Department as CHA. In view of these facts, we hold that the appellants are not liable to pay the service tax as they have already paid the same to the CHA who in turn has paid to the Government and the appellants are not liable to pay the service tax on reverse charge mechanism. Consequently we set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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