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TMI Blog2023 (7) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... nst their submission. Even otherwise, the practice adopted by the appellant is erroneous and contravenes the provisions of Section 73A(2) (3). Therefore, the appeal is liable to be dismissed in respect of confirmed demand of Rs 38,53,951/-. The Appeal stands dismissed to this extent. Levy of Service Tax - Business Auxiliary Service - demand of tax on trading profit - it is claimed that out of the total amount of Rs 2,59,25,007/- being shown as commission, the actual commission amount is only Rs 15,75,182/- and the balance amount of Rs 2,70,46,820/- is on account of trading profits made by them - Steamer Agent Services or not - HELD THAT:- The issue should be remanded to the Adjudicating Authority to enable the appellant to file their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they are subagents of the principal. They are collecting the service charge plus the service tax from the clients. As per him, the entire amount collected from the client including the Service Tax is remitted back to their principals. Therefore though they are collecting Service Tax from their clients, they are not retaining the same. Hence, the provisions of Section 73A (2) (3) are not applicable to them. On a query as to whether they have produced documents before the Adjudicating Authority towards having remitted the entire amount of Service Tax collected by them to the principals, he comes out with a Table wherein it is shown that Rs 15,75,182/- collected as Service Tax between 2006-07 to 2009-10, were not remitted to the principa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of Section 73A(2) (3). Therefore, we hold that the appeal is liable to be dismissed in respect of confirmed demand of Rs 38,53,951/-. The Appeal stands dismissed to this extent. 5. Coming to the second issue of confirmed demand of Rs 31,18,142/- in respect of Business Auxiliary Service for the commission received by the appellant, the learned counsel has made two arguments : (i) First of all as per him, out of the total amount of Rs 2,59,25,007/- being shown as commission, the actual commission amount is only Rs 15,75,182/- and the balance amount of Rs 2,70,46,820/- is on account of trading profits made by them. They had sold the cargo space to various clients. This arises when they have purchased certain cargo space and the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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