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2022 (1) TMI 1175 - CESTAT MUMBAIValuation of services - support services of business or commerce [BSS] or not - treatment of mark up, being, difference between the amount paid by the Appellant to the Shipping Lines/Airlines and the amount recovered by the Appellant from the customers (exporter/importers) - applicability of negative list regime - HELD THAT:- Reliance placed in the case of BHUVANESWARI AGENCIES (P) LTD. VERSUS COMMR. OF C. EX., BANGALORE [2007 (7) TMI 665 - CESTAT BANGALORE] where it was held that It cannot be broad enough to bring in a specified activity which has been delineated under steamer agent under the definition of ‘Steamer Agent’ under Section 65(100) which specifically covers in its item 2. i.e., “to book, advertise or canvas for cargo for or on behalf of a shipping line”. This decision was distinguished by the Commissioner (Appeals) in the case of the appellant where it was held that Appellants are neither booking nor advertising nor canvassing for cargo for and on behalf of shipping line. Their activities are confined to mere purchase and sale of space on board a ship which alone will not make the Appellants a steamer agent. Therefore, the ratio of the Hon'ble CESTAT decision in the case of Bhuvaneshwar Agencies (P) Ltd. Vs.CCE is not applicable in the present case. The decision in D. Pauls Consumer Benefit Ltd. [2017 (3) TMI 1019 - CESTAT NEW DELHI] was overruled by Larger Bench of the Tribunal in Kafila Hospitality & Travels Pvt. Ltd. v/s Commissioner, Service Tax, Delhi 2021 (3) TMI 773 - CESTAT NEW DELHI]. It has been stated that the aforesaid order of appellant own case was accepted by the Department and no appeal was filed - appeal allowed - decided in favor of appellant.
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