CESTAT, CHENNAI BENCH
Agility Logistics (P.) Ltd.
Versus
Commissioner of Service Tax
FINAL ORDER NOs. 892-893/2012
STAY ORDER NOs. 765-766/2012
MISC. ORDER NOs. 749-754/2012
application nos. st/s/185 & 186/2010
st/misc./387 & 377 of 2010 and others
Appeal Nos. 326 & 327 of 2010
AUGUST 28, 2012
ORDER
Mathew John, Technical Member
Two appeals along with two stay petitions are being considered in this proceeding. Both the appeals arise from the same impugned order numbered as Order-in-Original Nos. 7 & 8 dated 29-01-2010 adjudicating two different Show Cause Notices for the two periods, namely, July 2003 to Sept. 07 and Oct 07 to Sept. 08 on the similar issues.
2. The appellants have been registered with the Service Tax Department for the following taxable services, namely,
|
(i) |
Clearing and Forwarding Agents service | |
|
(ii) |
Customs House Agent |
and were paying service tax on such services as assessed by them.
3. On Investigations Revenue found that the appellants were rendering many other services on which they were not paying service tax. The services identified by Revenue were the following:
|
(i) |
Services of for booking cargo space in various airlines for commission or incentives or discounts received from airlines or shipping lines; | |
|
(ii) |
Services of Freight Forwarding for which they have charged to the customers under different heads which charges were not included in assessable value; | |
|
(iii) |
Freight amounts charged from their customers for transporting goods by sea or by air; | |
|
(iv) |
Services of goods transport agency which they received from others on which the appellants were required to pay tax as a recipient of service. |
4. After adjudication, the demands in the show cause notices have been confirmed for a total demand of Rs.33.26 crores (approx) along with interest and penalties under various sections of the Finance Act, 1994. The details of tax amounts confirmed are briefly as under:
