9911796707
TMI Blog2017 (9) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax department for discharging service tax under the category of "Steamer Agent Service". The dispute in the present appeal relates to the period from1.10.2001 to 31.3.2006. The proceedings are with reference to non-payment of service tax on considerations which should form part of taxable value under the category of "Steamer Agent Service" and "Business Auxiliary Service". These are mainly relating to retained amount from the cargo owners after remitting the exact payable amount to the steamer agents; cheque issued to the customers for excess not encashed by them. Difference due to exchange rate and brokerage amount received by them from liners as well as other steamer agents. The lower authorities confirmed the service tax liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative depending on the fluctuation. Revenue only picked up the case where due to exchange rate fluctuation they have realized the amount in rupee terms on the higher side. They have not considered the amount which is realized lesser. Appellants have discharged service tax based on the date of billing and the exchange rate and the realization of amount later is not considered. This well known practice is being followed. 6. The Revenue also confirmed service tax liability on brokerage amount retained by them under the category of 'Steamer Agent Service'. Ld. consultant submitted that they have two types of brokerage. One is from the liners. The other one is from other steamer agents for helping them in getting cargo booking in other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , same is taxed. 10. Regarding brokerage, he submitted that appellant never gave details of break up of such brokerage service to liners or other steamer agents. 11. On limitation also, Ld. A.R supported the findings of the lower authorities. 12. We have heard both sides and perused the appeal records. Regarding four categories, "write back amount" as mentioned above, we note the Tribunal examined similar issue in DSP Merrill Lynch Ltd. Vs CST Mumbai 2016 (44) STR 436 (Tri.-Mumbai) and Grey Worldwide (I) Pvt. Ltd. Vs CST Mumbai 2015 (37) STR 597 (Tri.-Mumbai). The Tribunal held that amount of write backs are those which are yet to be claimed by the assessee. These amounts are payable to the client when the claims are lodged. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed the service tax liability under clause (vii) of Business Auxiliary Service. The said clause refers to a service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing etc. On careful consideration of the entries in such clauses, we note that the service of documentation for which appellant collected charges cannot be fitted into any one of these categories. In this regard, we rely on the decision of the Tribunal in CMA CGM Global (India) Pvt. Ltd. Vs CCE Thane -2016 (41) STR 292 (Tri.-Mumbai). The Tribunal held that when the activities constitute services provided directly to a customer and do not constitute service provided on behalf of principal, the same cannot be taxed under BAS. In the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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