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2019 (5) TMI 1237 - AT - Service TaxNon-payment of service tax - Steamer Agent Service - period April 2001 to December 2005 - Review order under Section 84 of the Finance Act 1994 - Revenue sharing basis - HELD THAT:- There is no mention of the activity of booking of space by the appellant and sharing of profit for that purpose. The tenor of the agreement is on the lines of sharing of information and providing documents. Provision of documents as mentioned above is incidental to the Cargo Agent Service to shipping lines - we find force in the argument of learned AR that the services rendered by the appellant are directly or indirectly to a shipping line. Alternate claim of the appellants is that the amounts were received by them in foreign exchange and for that reason the same are not taxable - HELD THAT:- There is some force in the argument. However, as submitted by the learned AR the appellants did not produce any evidence to the effect that they receive the remuneration in foreign exchange and that the same was not repatriated - matter may be remanded to the original authority to verify from the books of accounts and the evidence to be submitted by the appellants to decide so as to the eligibility of the appellants. Appeal allowed by way of remand.
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