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2018 (7) TMI 333 - AT - Service TaxBusiness Auxiliary Services - freight charges collected by the appellant - according to the Department, these are nothing but charges for the transportation of cargo from the customer's premises to the desired destinations or vice versa as per the directions of the customers and would be taxable under BAS for the period 1.7.2003 to 30.4.2006 and would fall under the category of BSS with effect from 1.5.2006 - Held that:- The issue whether the said charges collected by the appellant would fall under BAS has been decided in the case of M/S. SKYLIFT CARGO (P) LTD. VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI AND (VICE-VERSA) [2018 (2) TMI 320 - CESTAT CHENNAI], where it was held in favor of the assessee noting that mere sale and purchase of cargo space and earning profit in the process is not a taxable activity and that commission earned by the assessee while acting on behalf of the exporter and mark-up value was of freight charges are not to be considered as commission - demand set aside. For the period from 1.5.2006 - Scope of SCN - Business Support Services - Held that:- It is seen that the Commissioner has confirmed the demand under BAS. It is found that the Commissioner has travelled beyond the scope of the show cause notice. For this reason, the demand cannot sustain - demand of service tax on freight charges under BAS is unjustified and requires to be set aside. Services provided to SEZ Unit - benefit of N/N. 4/2004 - Held that:- Even if the event is held outside, since the services were for advertisement of product of SEZ, the services provided is to be considered as consumed within SEZ - benefit of notification allowed. Appeal allowed - decided in favor of appellant.
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