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2012 (10) TMI 682 - Commissioner - Service TaxCHA - Demand of service tax, interest and penalty – appellant had received sea freight commission/brokerage at the rate of 2% on ocean freight under pre-paid terms from the liner/carrier/forwarder for availing their service to various destinations in connection with supporting of their business of liner/carrier/forwarders during the course of providing output service – Held that:- Primary service of the appellant is CHA and the booking of export cargo with Shipping lines is their secondary service - appellant is not liable to pay Service tax on the 2% incentive/commission received from shipping lines/freight forwarders - SCN issued by the Department was vague as it did not specify under which specific clause of “Business Auxiliary Service”, the activity of the appellant falls into - Order-in-Original has traveled beyond the Show Cause Notice by specifying the activity of appellant falls within the ambit of Section 65(19)(ii) and also liable to tax as commission agent service under the category Business Auxiliary Service - Appeal allowed
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