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2018 (3) TMI 631 - AT - Service TaxCargo Handling services - appellant are consolidation freight forwarding agent dealing with import / export cargo - Held that: - none of them involve handling of cargo physically and these are activities which are mainly monitoring, managing the consolidation / de-consolidation of multiple / bulk cargo for which various charges are collected - these fees / charges are to be attributed to the cargo handling service' without identifying the presence of physical handling of cargo by the appellant - there is no evidence to identify the appellant's activities as "Cargo Handling Agent". Business Auxiliary services - incentives received from the liners based on the quantum of freight business made available to the liners - Held that: - the matter stands settled by the Tribunal decision in the case of Bax Global India Ltd Vs CST Chennai [2017 (9) TMI 1264 - CESTAT CHENNAI], where it was held that The appellant pre-books the slots even before they get an order from their exporter or other client. It is not the case that the appellants are doing on behalf of client only after they get an export order. GTA services - CENVAT credit - Held that: - the amounts have been paid before issue of show cause notice. The fact of payment of interest on delayed reversal of credit needs to be verified by the authorities below - provisions of Section 80 can be invoked to waive the penalties imposed on the appellant - penalties waived. Appeal allowed in part.
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