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2018 (7) TMI 1001 - AT - Service TaxBusiness Auxiliary Services - appellants have been appointed by the Airlines as Air Cargo Agent for supporting professional line of work relating to booking and transportation of cargo, preparing bills, collecting them, realizing the payments etc - Benefit of Notification No. 13/2003. Held that:- he appellant sought to rely on the decision of the Tribunal in the case of Greenwich Meridian Logistics [2016 (4) TMI 547 - CESTAT MUMBAI]. In the case, the facts of the case involved the appellant claiming pre-booking and trading of space in Aircraft. In the instant case, no such claim has been made before the lower authorities or even in Tribunal. In view of that the facts of the case are different and therefore the said decision have no applicability in the instant case - demand under the head Business Auxiliary Service upheld. Benefit of Notification No. 13/2003 - Held that:- It is seen that only commission agent involved in purchase and sale of goods were exempted by virtue of this notification. In the instant case, there is no purchase and sale of goods and therefore, the said notification does not apply to this case. Time Limitation - Held that:- The Commissioner (Appeals) in her order has specifically observed that there was an element of doubt at the material time as is evidence by the litigation and clarification of DGST, in these circumstances, invocation of extended period of limitation is not justified. Appeal allowed in part.
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