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2013 (1) TMI 463 - CESTAT BANGALOREWaiver of pre-deposit - Cargo handling services - Business Auxiliary Service - Assessee have engaged their counterparts in the foreign countries for getting the goods lifted from the suppliers' premises, undertaking consolidation and dispatching the goods to India - Raised bills on the importers under different heads like airfreight charges, AC charges, collect fee, AC delivery/courier/break bulk charges, AC-CAF charges, AC-Delivery order charges - Amount collected from the importers as airfreight charges which were in excess of the actual freight charges - Held that:- The submissions on behalf of the assessee that the differential amount is a profit made in freight appears, prima facie, not acceptable. They have not rebutted the finding of fact that they have acted as console agents. Therefore, the appellants have not made out a prima facie case for total waiver.
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