9911796707
TMI Blog2009 (1) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... lephone, loading/unloading charges and octroi, on the ground that the contract dated 1-4-2000 entered by the appellant does not indicate that the service user will reimburse the above amount. Accordingly, he has confirmed the service tax on the gross value of the service charges recovered by the appellant – But, Para 4.1 of the contract states that expenses incurred by the appellant on actual basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ostage, telephone, loading/unloading charges and octroi, on the ground that the contract dated 1-4-2000 entered by the appellant does not indicate that the service user will reimburse the above amount. Accordingly, he has confirmed the service tax on the gross value of the service charges recovered by the appellant. 2. Learned advocate submits that the above observation and findings of the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d entered into a written agreement with M/s. EIL on 17-4-2004 as C F Agent and before commencement of the business as C F Agent M/s. HDS has applied for service tax registration on 8-4-2004 and registered as C F agent on 12-4-2004 and therefore M/s. HDS had obtained service tax registration well before commencement of business and hence the M/s. HDS is not liable for penal action under the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , M/s. HDS is not liable for penal action under the provisions of the section 78 of the Finance Act, 1994 for contravention of the provisions of section 73 of the Finance Act, 1994. In the instant case, it is fact that M/s. HDS engaged in the business since April 2000 and he failed to collect and pay to service tax till the date of issue of this order i.e., on 1-11-2004 and therefore, they have co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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