TMI Blog2013 (6) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... eference to each of the services and how it was utilized and requires detailed examination. So it is appropriate to call for a pre-deposit of Rs.25 lakhs on this issue to be deposited within a period of six weeks from today and report compliance on 13.03.2013. - ST/157, 158/2012 - MISC. 40252 TO 40253/2013 - Dated:- 22-1-2013 - P K Das And Mathew John, JJ. For the Appellant : Shri K S Venkatagiri, Adv. For the Respondent : Shri KSVV Prasad, SDR Per: Mathew John: Two stay petitions filed against two different appeals are being considered in this proceeding. Both these orders arise from the same impugned order but relate to demands for different periods. 2. The applicant is a freight forwarder and is engaged in providing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has already been considered by the Tribunal, in the case of Nilja Shipping Pvt. Ltd. Vs. Commissioner of Service Tax, Chennai- Stay Order No.656-657/12, dated 24.07.2012 in Appeal Nos.ST/362, 363/2012 and full waiver of dues was granted for admission of the appeal. He also draws our attention to the decision in the case of Bax Global India Ltd Vs Commissioner if Service Tax, Bangalore reported in 2008 (9) S.T.R 412 (Tri.-Bang.) wherein it has been decided that freight charges cannot be subject to service tax. He has also drawn our attention to the decision in the case of DHL Lemuir Logistics Pvt. Ltd Vs Commissioner of Service Tax, Bangalore reported in 2010 (17) S.T.R 266 (Tri.-Bang.). Based on these precedent decisions, he prays that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is not available. He also referred to the decision of DHL Lemuir Logistics Pvt. Ltd. Vs Commissioner of Central Excise, Mumbai reported in 2012 (284) E.L.T.505 (Tri.-Mumbai) where CESTAT held that the exemption cannot be extended in such cases. 7. Considered the arguments of both sides. As regards ocean freight, we do not see how it can be classified as "Business Support Service" and subject to levy of service tax. In this matter, we would like to follow the decisions already given and we do not call for any pre-deposit of dues. In the matter of services rendered to the SEZ, the question is whether the services were consumed in SEZ or outside. The matter is to be looked into with reference to each of the services and how it was utilized ..... X X X X Extracts X X X X X X X X Extracts X X X X
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