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2014 (6) TMI 798 - AT - Service TaxWaiver of pre deposit - valuation - Steamer Agent’s Service - inclusion of various charges collected - Advance Manifest Charges (AMS), Bunker Surcharges (BS) and Currency Adjustment Factor (CAF) Charges from the Shippers in India and transferred the said amounts to the Overseas Liner - Business Support Service - Held that:- prima facie, the Applicant could able to show that Bunker Surcharges (BS) and Currency Adjustment Factor (CAF) Charges are nothing but the charges relating to Ocean Freight, which though collected by them on behalf of the overseas liner from the Indian shippers, but transferred in its entirety to the liners. Also, prima facie, we find that the ‘Collection/Commission Charges’ against these services rendered by the Applicant to the Overseas Liners, had been included in the ‘Steamer Agent’s Services’ and appropriate service tax were duly discharged by the Applicant. In these circumstances, the Applicant could able to make out a prima facie case for total waiver of predeposit of the dues adjudged. Accordingly, predeposit of all dues adjudged is waived and its recovery stayed during the pendency of the Appeal - Stay granted.
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