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2013 (9) TMI 260 - BOMBAY HIGH COURTFreight Forwarding Agency - Business Auxiliary Services - The appellant was a freight forwarding agency engaged in the business of booking cargo space on shipping lines for consideration and thereafter allotting the same to exporters also for consideration - Revenue was of the view that the Assesse was rendering business auxiliary services by promoting the service of cargo space provided by the shipping line - Held that:-Following Leaap International Pvt. Ltd. vs. CST [2013 (5) TMI 112 - MADRAS HIGH COURT] - When the question whether Assessee's services were classifiable under Business Auxiliary Service had to be adjudicated upon by the Tribunal, there cannot be a full waiver - The Tribunal prima facie was of the view that the appellant rendered services to the shipping lines and was liable to pay service tax under the category of business auxiliary services. The appeal was partly allowed – Pre-deposit was ordered to be paid - there shall be interim stay against recovery of tax, interest and penalty levied by the orders of the adjudicating authority – Partial Stay Granted.
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