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2013 (9) TMI 549 - AT - Service TaxBusiness Auxiliary Service or Not - 'multi-modal transporter - The applicant paid service tax under the head of "Business Support Service" and While rendering such service, they charged to their clients under various headings for which they were not paying any service tax - During the relevant period transportation by sea was not taxable - It is far-fetched to tax such a substantial activity as part of the "Business Support Service" and the issue had been dealt with in stay orders already passed - Held that:- The main service namely ocean freight as "Business Support Service" had classified the service under "Business Auxiliary Service" - the order goes beyond the scope of the Show Cause Notices - during the relevant period, there was no entry in the Finance Act, 1994 for taxing transportation by sea - Rule 5 of the Service Tax (Determination of Value) Rules, which was initially proposed in the Show Cause Notices have been struck down. Whether the present case was on the same footing as that of M/s. Leaap International Pvt. Ltd. Vs Commissioner of Service Tax, Chennai [2013 (5) TMI 112 - MADRAS HIGH COURT - It was argued that the appellant was issuing the Bill of Lading as a multimodal transport operator and such aspect was not considered in the case of M/s Leaap International - When Bill of Lading was issued and the applicant was acting in a joint activity - they were entitled to their profit and such an activity cannot be considered as procurement of service for exporter/importer - Such submissions was not clearly coming in the reply to the Show Cause Notice and in the Order-in-Original and these facts needed to be decided at the time of hearing of the appeal. Waiver of Pre-deposit - At the prima facie stage 75 Lakhs were ordered to be submitted as Pre-deposit – upon such submission rest of the duty to be waived till the disposal – stay granted partly.
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