TMI Blog2014 (9) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration for the services rendered. What can be levied to service tax is the service rendered by the appellant either as a steamer agent or BAS in respect of collection of freight and other charges and only on the consideration received for the services rendered, service tax can be levied. In this view of the matter, the impugned order is clearly not sustainable in law and the matter has to go back to the adjudicating authority for denovo consideration - Matter remanded back - Decided in favour of assessee. - Appeal No.ST/86248/14 - Final Order No. A/1379/2014-WZB/C-I(CSTB) - Dated:- 12-8-2014 - P R Chandrasekharan and Ramesh Nair, JJ. For the Appellant : Shri Prasad Paranjape, Adv. For the Respondent : Shri V K Singh, Sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a steamer agent they have discharged service tax liability and therefore, the question of subjecting the entire amount collected, received and transmitted cannot form the part of the consideration received for levy of service tax. He further submits that an identical matter came up for consideration before the Chennai Bench of this Tribunal and the said Tribunal vide Final Order NO. 40437/2014 dated 23/06/2014 took the view that service tax is not leviable on ocean freight and the matter was remanded back to the adjudicating authority for fresh consideration. Following the same, in the present case also the demands are not sustainable. Therefore, stay be granted and the appeal disposed of. 3. The learned Special Consultant appearing for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers and therefore, the question of levy of service tax on a customs transaction would not arise at all. If the appellants have collected these charges and remitted the same to the shipping lines, the whole amount received and transmitted cannot be said to be a consideration for the services rendered. What can be levied to service tax is the service rendered by the appellant either as a steamer agent or BAS in respect of collection of freight and other charges and only on the consideration received for the services rendered, service tax can be levied. In this view of the matter, the impugned order is clearly not sustainable in law and the matter has to go back to the adjudicating authority for denovo consideration. The appellant is also dire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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