TMI Blog2010 (11) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... or the purpose of calculating service tax - As such the decision of the Tribunal in the case CCE v. Kulcip Medicines (P.) Ltd. [2009 -TMI - 33117 - PUNJAB AND HARYANA HIGH COURT] held that the Tribunal had accepted the contention that ocean freight also should be included for the purpose of service tax levy prima facie appears to be wrong - Held that appellant has been able to make a prima facie c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd forwarding agent service and the claim of the appellant that they were acting as an agent of the service recipient as regards the ocean freight/air freight and therefore the actual cost of ocean freight/air freight has to be included for the purpose of calculating service tax has also been rejected. 2. Heard both the sides. The learned advocate on behalf of the appellants submitted that in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same. He submits that in the earlier case, the matter was remanded since this decision of the Tribunal had not been cited before the Commissioner. 3. We find that the learned Commissioner has mainly differentiated the present case from the case of DHL Lamuir Logistics (P.) Ltd. (supra) on the ground that the dispute in that case related to CHA services whereas in this case even though appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to be considered in detail. Under these circumstances we take a view that appellant has been able to make a prima facie case in their favour and accordingly this is a fit case for waiver of pre-deposit under section 35F of Finance Act, 1994 made applicable to service tax matters by section 83 of Finance Act, 1994. Further stay against recovery of the service tax, interest and penalty duri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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