correct in
holding that Credit of Service tax paid on Customs
House Agents Services, Shipping Agents and
Container Services and Services of Overseas
Commission ... Custom House Agent Services,
Shipping Agent and Container Service for export of
finished goods and commission paid to overseas
agents. The scrutiny of the record
holder as required under Rule 13(a) of the Customs House Agents Licensing Regulations, (CHALR), he is not at fault as he acted in good ... Customs Act under which only the CHA holder is authorized to carry on the business as a Custom House Agent relating to import of export
called Customs Broker) License No. R-9/89 (renewed up to 24.10.2021) under the provisions of erstwhile Custom House Agents Licensing Regulations, 2004. A show ... Customs, vide Notification No. 65/2013 Customs-N.T. dated 21.06.2013, in supersession of the provisions of the erstwhile Customs House Agent Licensing Regulations
fore that CHA M/s Flyjac Logistics Pvt. Ltd., acted as Customs House Agent (CHA) and facilitated clearance of 3 consignments imported ... Customs may, in appropriate cases where immediate action is necessary, suspend the licence of a Customs Broker where an enquiry against such agent is pending
authority that the relevant documents were lying with
his agent for audit of the customs authority. It
further appears from the record that such request ... relevant documents which required to be submitted,
were lying with the customs agent for audit of the
customs and thereafter, the petitioner has come
notice was based on the statements recorded from High Sea Sellers, Customs House Agent, Container freight station and scrap dealers and those persons were cross ... scrap register maintained by the lower level staff of the Customs House Agent.
10. Further, the payments effected by the petitioner towards transportation charges were
clarification was issued vide Board Circular dated 6.6.97. in respect of custom house agent service.
9. These two Boards Circulars, in my respectful view ... principle that where a principal architect or a Customs House Agent remits service tax, his sub-contractor, rendering the same taxable service is not liable
Banking and other Financial Services
o. Professional Consultancy Services
p. Customs House Agent Services
q. House Keeping and Pest Control
r. Rent-a-cab Services
deposited without payment of
duty, (iii) a depot, premises of a consignment agent or any other
place or premises from where the excisable goods ... Ahmd.) the Tribunal,
Ahmedabad was dealing with the Customs House Agent service
received by the exporter where goods were exported on FOB basis. The
Tribunal
Service Tax paid on Business Support Services provided by the Custom House Agents, Octroi Agents and Freight Forwarders with respect to export of final products
