Cleaning Services, Commercial Training or Coaching Services, Consulting Engineers Services, Customs House Agents Services, Event Management Services, Internet Services, Manpower Consultancy Services, Storage ... Cleaning Services, Commercial Training or Coaching Services, Consulting Engineers Services, Customs House Agents Services, Event Management Services, Internet Services, Manpower Consultancy Services, Storage
relating to the service tax paid by them to the Custom House Agent (CHA) services in respect of the goods exported by them ... refund of service tax is not admissible for the service of Customs House Agent service. However Notification no. 17/08-ST dated 1.4.2008 clearly provides
goods are supplied without discount on price list to third party customers, the agent gets commission which is remitted to him and in case ... customer, no commission is available to agent when goods are imported by the agent working as distributor. The agent is given discount because he does
Kamarajar Road, Uppilipalayam,
Coimbatore-641 015. .. Petitioner.
Versus
1.Customs, Excise and Service Tax Appellate Tribunal,
(South Zonal Bench),
Shastri Bhavan Annexe, 1st Floor ... firm is a Custom House Agency, carrying on its activities, with a licence granted to it, under the Customs House Agent's Licencing Regulations
manufacture of final product and the services in question viz. Customs House Agent service, Goods Transport Agency Service, Maintenance & Repair Service, Courier Service, Erection ... judgment of Hon'ble Supreme Court in the case of CCE Allahabad Vs Ginni Filaments Ltd 2005 (181) ELT 145 (SC). Further
issues are necessary for provision of output services by the Company.
Customs House Agent : Software industry requires many hardware and software which are not available ... goods, help of CHA, freight & forwarding agents services is a must to handle the customs and sea/air/land port works. Hence these input
inputs such as Renting of Immovable Property, Telecom and Internet Services, Custom House Agent Service, Management Consultancy, Maintenance and Repair Services etc. The respondents claimed
services such as Maintenance and Repair Service, Business Support Service, Custom House Agent Service, Renting of Immovable Property service, Telecom and Internet service, Security Agency ... apparently entitled to the entire refund amount claimed by them, since the CBEC had clarified vide Circular No. 120/1/2010 dated 19.01.2010, that
Shoes Pvt. Ltd. vs CCE, Mumbai I as reported in [2007 (8) STR 502] as also in the case of CCE Ludhiana vs. Abhishek Industries ... Metro Shoes that Service Tax paid on commission agent in respect of sales made through such agent is admissible for Cenvat credit. It seems that
Shoes Pvt. Ltd. vs CCE, Mumbai I as reported in [2007 (8) STR 502] as also in the case of CCE Ludhiana vs. Abhishek Industries ... Metro Shoes that Service Tax paid on commission agent in respect of sales made through such agent is admissible for Cenvat credit. It seems that
