Customs House Agent carrying on business as
clearing and forwarding agent. Under the Customs Broker Licensing
Regulations ... Customs House Agents have been re-named as Customs
Brokers. The petitioner holds Customs House Agent license issued by the
Commissioner of Customs (Administration), Customs
raised by the port authority to Custom House Agent/ Shipping Line Agent/ Clearing & Forwarding Agent etc on the behalf of the exporters ... services in favour of Custom House Agent/Shipping Line Agent/Clearing & Forwarding Agent and in turn these persons raise invoices to the client
appellant. The failures, if any, may attract the provisions of Customs House Agents' Regulations. Without expressing views on the role of other parties ... Customs Act is not attracted. It observed that the only plausible action that could have been taken is under the provisions of Customs House Agent
various places at check post of the Commercial Tax Department, Rajasthan, Custom House Agents, suppliers of raw materials, the appellants Delhi and Gurgaon office ... Further reliance on the deposition made by the representatives of Custom House Agent would also be of no assistance to substantiate the case
Appeals), Chennai-III)
M/s. Tab India Granites Pvt. Ltd. Appellant
Versus
CCE & ST, Chennai-III Respondent
Appearance
Shri R. Karthikeyan ... filed refund claim of service tax paid on services such as Custom house Agents, Port Services, Courier Charges, Bank Charges etc., received and used
while dealing with the issue of admissibility of CENVAT credit on custom house agent service, shipping agent service, container services used for export of finished
Ahmd.) wherein the Tribunal has taken a view that Custom House Agent service for export having no nexus with manufacture and clearance from factoryinput
Sayani & Sons vs Commissioner Of Customs (General), ... on 29 October, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH ... Decision: .2015
ORDER NO.
Per: Raju:
The appellants were licenced under Customs House Agent Licencing Regulations as an agent. In respect of a consignment imported
without verifying the goods shown as presented for export by the Customs House Agent on the relevant shipping bills, he made false entries
Company vs Commissioner Of Central Excise on 7 July, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,WEST ZONAL BENCH AT MUMBAI
COURT ... provided by them is similar to the services provided by the Customs House Agent. Payment of service tax on CHA service is an independent category
