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2019 (1) TMI 504 - AT - Service TaxBusiness Auxiliary Services - appellants availed services of overseas agents for destuffing the cargo from the containers sent by them from India at Hub port and reshipped the cargo to the intended destinations - Taxability - Revenue observed that, the main activity of appellant is promoting services of various shipping lines and also managing distribution and logistics and that the services performed by appellants would be liable to classify under “Business Auxiliary Service” (BAS) - Held that:- The issue concerning taxability of services performed by Multimodal Transport Operator has been laid to rest by the Tribunal in Greenwich Meridian Logistics [2016 (4) TMI 547 - CESTAT MUMBAI], where it was held that The notional surplus earned thereby arises from purchases and sale of space and not by acting for a client who has space or slot on a vessel. Section 65(19) ibid will not address these independent principal-to-principal transactions of the appellant and, with the space so purchased being allocable only by the appellant, the shipping line fails in description as client whose services are promoted or marketed. Extended period of limitation - Held that:- By no account, can the department make an allegation that the activities of the appellants had been suppressed by them. This being so, the delayed issue of the SCN only on 23.10.2008 for the period 01.07.2003 onwards, extending the period of limitation is certainly not sustainable since there are no ingredients present to justify such invocation and will require to be set aside. Appeal allowed on merits as well as on limitation.
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