This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
CHA service includes any service provided relating to entry/ departure of conveyance or import/ export of goods
Case Law Details
- Case Name
- Aspinwall and Company Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Aspinwall and Company Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
CESTAT Chennai held that as per circular F. No. B43/1/97-TRU dated 06/06/1997 services provided by a licensed Custom House Agent in very broad way, to include any service provided to a client in relation to the entry or departure of conveyances or the import or export of goods. Accordingly, whole range of activity is covered under CHA service.
Facts- A case was registered against the assessee by Headquarters Preventive Unit of the Commissioner of Central Excise, Tirunelveli for failure of t...
Author Info
