Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 451 - AT - Service TaxBusiness Auxiliary Service, Business Support Service, Cargo Handling Service and Transport of Goods by Road Service – Duty Demand – Waiver of pre-deposit - The Revenue was of the view that the value of freight will form part of the value of ‘Business Support Service’ being provided by the assesse to the importers and exporters and, thus the assesse should have paid service tax - Held that:- Freight charges towards ocean freight and air freight cannot be included in the value of Business Support Service – Intercontinental Consultants and Technocrafts Pvt. Ltd. Vs Union of India [2012 (12) TMI 150 - DELHI HIGH COURT] - the differential element of consideration between the freight charged by the steamer lines and the freight charged by the assesse to the customers/exporters – no need to deliver any separate quantification in the order – pre-deposit was waived – Decided partly in favor of assesse.
|