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2018 (4) TMI 726 - AT - Service TaxBusiness Auxiliary Services/Steamer Agent Services - certain incentives received from ICD operators and steamer owners - other agency income from brokerage of transport and other allied activities - Held that: - neither the original authority nor the appellate authority has examined the arrangement arrived at between the ICD/Shipping Lines and the assessee - Appellants for promotion of business. The only basis on which the tax liability was considered is that, the assessee-Appellants received certain incentives. With regard to incentives received from steamer owner, a reference can be made to the decision of the Tribunal in the case of Indo Lloyd Freight Systems Pvt. Ltd. vs CST, Chennai, [2017 (8) TMI 400 - CESTAT CHENNAI], wherein it was held that, such amount received cannot be formed under the category BAS for ‘tax liability’. Other agency income from brokerage of transport and other allied activities - Held that: - the same cannot be brought under CHA Services, in the absence of any evidence - Neither the original authority nor the appellate authority has examined these issues in detail before confirming the tax liability - Similar is the position with respect to the amounts claimed to be reimbursable expenditure by the assessee-Appellants. Appeal allowed - decided in favor of appellant.
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