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2019 (4) TMI 131 - CESTAT CHENNAIBusiness Auxiliary Service - appellants were collecting port handling charges and terminal handling charges and remitted the same to M/s.Kawasaki - Department has alleged that said activity falls under ‘Customer Care Services’ provided on behalf of the client within the definition of ‘Business Auxiliary Service‛ - Held that:- Both the authorities have stated that appellant provided port handling and terminal handling services to their customers. Appellant as an agent of M/s.Kawasaki Liner Services collected port handling charges and terminal handling charges from their customers and remitted the same to their principal. However, they have not collected any mark up or retained any part of the charges collected from their customers. They have just passed on the same to their principals. While collecting the port handling charges or terminal handling charges, appellants have not rendered any such service under this category. It is in fact Kawasaki Liner Service who have rendered these services. The appellants having not provided any service of port handling or terminal handling service and having not collected any consideration in this regard, the demand of service tax under this category on the appellants cannot sustain. Appeal allowed - decided in favor of appellant.
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