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2008 (10) TMI 131 - CESTAT, BANGALORE
Execution of shipments of imports and exports by sea and air – disputed period 2000-01 to 2003-04 – demand on amount collected for transport of goods from warehouse, after clearance of same from custom, for import or export under head CHA’s Service, is not justified – brokerage commission for booking of export cargo not taxable under head BAS – mere transportation charges not taxable under Cargo Handling Service - as the demand is not sustainable, the penalties and interest also not leviable