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2019 (11) TMI 680 - AT - Service TaxLevy of service tax - Steamer Agent Service - appellant is engaged in providing services in the nature of clearing and forwarding, business auxiliary and logistics management pertaining to import and export of cargo - Business Auxiliary services - HELD THAT:- Revenue has failed to bring any evidence on record while issuing the SCN and while passing the impugned order which justifies the categorization of appellant in the definition of ‘Steamer Agent’. Further, the impugned order is contradictory because Learned Commissioner (A) in the impugned order has, in fact, admitted that the appellant has not provided any ‘Steamer Agent Service’ but still confirms the demand on the ground that the appellants are carrying out ancillary activity, that of a steamer agent - Also, with regard to the same nature of service, the Department has classified under two different services, namely, ‘Steamer Agent Service’ and ‘Business Auxiliary Service’ which is also not tenable in law. Further, the Department is seeking to demand Service Tax on the freight element also which is not tenable in law . Business Auxiliary Service - HELD THAT:- Learned Counsel has stated that they have paid the Service Tax along with interest therefore they did not press the demand under this Head. Service Tax demand of ‘Steamer Agent Service’ is set aside and Service Tax demand of ‘Business Auxiliary Service’ is upheld - penalty imposed under ‘Business Auxiliary Service’ is set aside as they have paid the tax along with interest - appeal allowed in part.
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