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2013 (10) TMI 90 - AT - Service TaxClassification of service - canvassing air cargo - Business Auxiliary Service or not - Held that:- Case law relied upon for considering service as Business Auxiliary Service [2013 (8) TMI 451 - CESTAT CHENNAI] is not applicable Since ocean freight itself was not taxable under any entry, it was considered proper to grant total waiver. In the case before us, the issue is service of canvassing air cargo which is actually a taxable service though exemption is provided in respect of export cargo. Transportation activity is predominantly done outside. Canvassing of cargo is done in India. So taxability of both the activities are to be treated differently. So the argument that there cannot be a Business Auxiliary Service for a non-taxable service may not be applicable to the instant case. We find that in this case the service is taxable but exempted. In the other cases relied upon by the advocate, there were other elements like, CHA service, ocean freight service etc. involved. Therefore the facts are not identical - applicant to make a pre-deposit of 50% of the tax demanded - stay granted partly.
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