Home Highlights May 2014 Year 2014 This

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1. Levy of service tax - clearing and forwarding agent service or not - the activity carried out by the appellant was not that of the clearing and forwarding agent as the...

2. Service Tax Liability - Valuation - Reimbursements of expenses - Pure Agent - 'Freight Reimbursed' and 'Miscellaneous Expense Reimbursed' - Whether the services provided...

3. Classification of service - service with reference to loading, unloading, transportation, storage of cargo - service tax not payable under Clearing and forwarding agent service.

4. Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

5. Valuation - inclusion of reimbursement of expenses for providing clearing and forwarding service - Demand of service tax confirmed - levy of penalty waived - AT

6. Levy of service tax - Clearing and Forwarding Agency Service - The profits gained by the appellant by buying space on ships at lower price and selling at a higher price...

7. Classification of services - discount received against their own export consignment from the shipping agents - the appellant has not rendered any services of clearing...

8. CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and...

9. Clearing and forwarding agent service or not - providing certain services as Agent to maintain constant liaison with the Railways for the actual placing of coal rakes -...

10. Valuation - non-inclusion of certain expenses incurred by the service recipient - Insurance Auxiliary Services - Illegal recovery of service tax from the insurance agent...

11. Valuation - C&F agent service - inclusion of reimbursement of expenses - charges collected for activities like loading, unloading, etc are includable in the assessable...

12. Clearing and Forwarding Agency Service – Essential character of service is C&FA service and therefore service was classifiable under C&FA service - storage of frozen...

13. CENVAT credit - input services - Appellant was entitled to avail the Cenvat Credit on the three services, namely, construction service, clearing and forwarding service...

14. Refund - As the services in question, namely, clearing and forwarding agent service and custom house agent service are used at the port of export and after the goods...

15. Value of clearing and forwarding service to include value of reimbursement of expenses - AT