International Private Limited, Chennai, a Proprietorship firm is engaged in providing Custom House Agent Service, Business Auxiliary Service and Business Support Service. Assessee is registered ... customers are sent using the space booked, Assessee charge their customers freight charges for the transportation of the goods by the respective Airlines/Steamer Agents
account of service tax paid on Overseas commission (BAS), Customs House Agents and Terminal Handling Services as the said services did not fall under ... goods after exportation thereof from India and similarly the services of Customs House Agents and Shipping Lines have been availed by the appellants in relation
Impex for which M/s Gee Pee International
was Customs House Agent filed a Bill of Entry No.414051 dated 10th June,
2008 in respect ... 12th
February, 2009 in the presence of the concerned Customs House Agent and
two independent witnesses and a Panchanama was prepared after opening
the concerned
accordingly, though place of removal is depot or consignment agent premises or customers premises depending upon from where the sale takes place, the time ... place of removal i.e. Depot or consignment agents premises or Customers Premises (in case of FOR sale), he will also have to pay duty
after taking note of various precedent decisions, held that Custom House Agent services availed in respect of goods exported on FOB basis
Conventry Coil-O-Matic (Hr) Ltd vs C.C.E.-Delhi on 25 February, 2013
CUSTOMS, EXCISE AND SERVICES TAX APPELLATE
TRIBUNAL, NEW DELHI, PRINCIPAL ... input services availed by them are the services of Custom House Agents for clearance of imported raw-material and clearance of goods for export
following Notifications (Hindi and English versions) under section 159 of the Customs Act, 1962:-
(i) The ‘On-site Post Clearance Audit at the Premises ... dated 27th December, 2012, together with an explanatory memorandum.
(ii) The Customs House Agents Licensing (Amendment) Regulations, 2013 published in Notification
aside the order relying upon the Tribunals judgment in case of CCE Indore Vs. HOD Laboratories Ltd. , reported ... Commissioner of Custom & Central Excise, Indore Vs. HOD Laboratories Ltd. , reported in 2004 (172) ELT- 458 (Tri. Del.) and CCE, Mumbai Vs Ark Laboratories
Shoes Pvt. Ltd. vs. CCE, Mumbai I reported in 2008 (10) S.T.R. 382 (Tri. Mumbai); Salasar Copper vs. CCE, Vapi reported ... Ahmd. ); DSCL Sugar vs. CCE, Lucknow reported in 2012 (25) S.T.R. 599 (Tri. Del. ); CCE, Raipur vs. Bhilai Auxiliary Industries reported
from the factory to the depots or to consignment agents premises or to the customers premises in the case of FOR sales or are lost ... rendered unfit for marketing during storage at the depots or at Consignment Agents premises. I, therefore, have strong reservations about the correctness of this decision
