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2016 (7) TMI 1176 - CESTAT HYDERABADBusiness Auxiliary services - income from ocean freight is more than the ocean freight expenses. - It appeared to the Department that service tax was not paid on ocean freight charges and that further, ocean freight charged and collected from the shipper was more than the ocean freight amount paid to the shipping lines. - It was also appeared to the Department that services provided by the appellant to SEZ units were also liable for service tax liability. Held that:- the predominant part of the demand viz. that relating to service tax held as payable on the reimbursable amounts, being covered by the cases referred to by the learned advocate for the appellant. We also find that Mumbai Tribunal order in the case of CCE, Goa Vs. Machado & Sons Agents & Stevedors Pvt. Ltd. (2016 (5) TMI 374 - CESTAT MUMBAI) has distinguished the Larger Bench decision in Sri Bhagavathi Traders [2011 (8) TMI 430 - CESTAT, BANGALORE]. In respect demands, we note that the appellants have already deposited ₹ 10 lakhs during investigation. In the circumstances, we find that balance of convenience lies in favour of the appellants in the matter of stay and we, therefore, order full waiver of pre-deposit beyond the ₹ 10 lakhs already deposited by them. There will be stay of recovery in the matter pending disposal of the case.
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