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2023 (7) TMI 546 - AT - Service TaxLevy of Service Tax - Mark Up/Differential Ocean Freight - Container Detention Charges - Toll Tax, Brokerage - Forklift Charges - Fumigation Charges - Sundry Charges - HELD THAT:- In MARINETRANS INDIA PVT. LTD. VERSUS CST, HYDERABAD - ST [2019 (4) TMI 534 - CESTAT HYDERABAD], the Division Bench held after considering the Circular dated 12.08.2016 issued by the Central Board of Excise and Customs that buying and selling space on ships does not amount to rendering a service and any profit or income earned through such transactions would not be leviable to service tax. The demand of service tax on mark up on ocean freight, container detention charges and toll taxes is set aside - The plea of the appellant that service tax to the extent not disputed and paid with interest and covered by section 73(3) of the Finance Act is accepted and the demand raised in the show cause notice to that extent is set aside. The provisions of section 73(4) of the Finance Act are not applicable because intention of the appellant is not established - penalty under section 78 of the Finance Act is set aside as suppression is not proved - penalty under sections 77(1) and 77(2) of the Finance Act are set aside by invoking the provision of section 80 of the Finance Act - plea of the appellant for refund of the service tax already paid is rejected. Appeal allowed in part.
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