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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 ..... e 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. - Demand set aside - Decided in favor of assessee. - ST/34/2007-DB - Final Order No. 20922/2016 - Dated:- 5-10-2016 - Shri S.S. Garg, Member (J) and Ashok K. Arya, Member (T) None, for the Appellant. Shri N. Jagdish, AR, for the Respondent. 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 appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion or commission are paid, shall be deemed to be a person liable for paying the service tax. Appellant filed the reply to the show cause notice clearly stating that the services rendered by M/s. United Liner Agencies of India Pvt. Ltd. is only CHA services and not C F services. The Assistant Commissioner vide his order dated 3-2-2006 confirmed the demand and aggrieved by the said order, appellant filed an appeal before the Commissioner (Appeals) who also upheld the Order-in-Original. Hence the present appeal. 2. Heard the learned AR and perused the records. 3. In this case none has appeared on behalf of the appellant but the appellant has submitted the written submissions and requested the Tribunal to decide the case on the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HA has charged service tax and paid service tax to the Government. Since the CHA service does not fall in the reverse charge mechanism, the present service tax demand has to fail on this ground also. 4. On the other hand the learned AR reiterated the findings of the Commissioner and submitted that the services rendered by M/s. United Liner Agencies of India Pvt. Ltd. is Clearing and Forwarding Agency. 5. We have considered the submissions of both the parties and perused the material and we are of the considered opinion that the services rendered by M/s. United Liner Agencies of India Pvt. Ltd. is a CHA service and not a Clearing and Forwarding Agency Service. Although the nomenclature used by the service provider is Clearing and Forwa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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