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2014 (12) TMI 593 - AT - Service TaxBusiness Support Service, Business Auxiliary Service and Goods Transport Agency Service - whether value of ocean freight, advance manifest charges, bunkering and currency adjustment charges would be included in the taxable value - Held that:- Adjudicating authority observed that it is a composite service including ocean freight etc. It is also observed that the appellants are engaged in the managing, distribution and logistics, the cargo handling is only incidental to logistics activities and therefore service provided by the appellant would be appropriately classifiable under "Business Support Service". Service tax is not leviable on ocean freight. It is appropriate that the adjudicating authority should examine all the issues in the light of the decision in Gudwin Logistics [2009 (11) TMI 157 - CESTAT, AHMEDABAD] and appellants would be directed to produce documents for proper verification - Matter remanded back - Decided in favour of assessee.
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