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TMI Blog2018 (3) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... ted:- 15-11-2017 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND Mr. MADHU MOHAN DAMODHAR, MEMBER(TECHNICAL) For The Appellant : Shri Tarun Kanti Basu, Asst. Commissioner/AR For The Respondent : Shri Mohan, Advocate Order [per: M.V. Ravindran] 1. This appeal is directed against Order-in-Appeal No. 23/2008(V-II)(ST), dated 26.11.2007 and is filed by revenue. 2. Heard both sides and perused records. 3. The issue that falls for consideration is whether appellant, being a registered service provider under the category of Cargo Handling Service, needs to be taxed for an amount received by them under Port service or otherwise. The first appellate authority has held in favour of respondent. 4. We find that Revenue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1997, the taxable service rendered by a Custom House Agent means any service provided to a client by a Custom House Agent in relation to the entry or departure of conveyances or the import or export of goods. The value of the taxable service in relation to the service provided by a Custom House Agent to a client has agent from the client for services rendered i any manner in relation to import or export of goods. The service tax is chargeable @ 5% on the value of the taxable service. 2.3 The services rendered by the Custom House Agent are not merely limited to the clearing of the import and export consignment. The CHA also renders the service of loading/unloading of import or export goods from/at the premises of the exporter/importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformed that the practice obtaining is to show the charges for services as agency commission , charges , agency and attendance charges , agency charges and some similar descriptions. The service tax will be computed only with reference to such charges. In other words, payments made by CHA on behalf of the client, such as statutory levies (cess, Customs duties, port dues etc.) and various other reimbursable expenses incurred are not to be included for computing the service tax. 2.5 In many cases, the Customs House Agent undertakes turnkey imports and exports where a lump sum amount is charged from the client for undertaking various services. In these cases, the lump sum amount covers not only the agency commission fee but also other exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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