TRANSWAYS Vs. COMMISSIONER OF SERVICE TAX, KOLKATA

JUDGEMENT

(1.) HEARD both sides. The applicants filed this application for waiver of pre -deposit of amount of Service Tax of Rs. 52,09,304/ - and penalty. The demand is confirmed on the ground that the applicant is providing service of clearing and forwarding agent.

(2.) THE contention of the applicant is that the applicant is registered with the Revenue under three different categories i.e. (i) Clearing and Forwarding Agent, (ii) Business Auxiliary Services and (iii) Goods Transport Agencies (GTA) and paying appropriate Service Tax on all three Services. The contention is that the applicants entered under different agreements providing these Services to their customers. The demand is confirmed on the ground that all the amounts received by the applicants in respect of the above three Services, are to be treated as gross amount received as Clearing and Forwarding Agent. Therefore, the demand is not sustainable.

(3.) THE contention of the Revenue is that as all the activities undertaken by the applicants are covered under the category of Clearing and Forwarding Agent, they are liable to pay service tax on the gross amount received in respect of the activities undertaken by the applicants.