9911796707
TMI Blog2013 (8) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... ondonation of delay of 22 days in filing the cross objection. The delay is due to delay in receipt of comments from the lower formations for filing the cross objection. Considering the reasons stated as satisfactory, we condone the delay in filing the cross objection. 3. The appellant, M/s. Greenwich Meridian Logistics (I) Pvt. Ltd. are a freight forwarding agency and they are also registered as a multi-modal transport operator. They book cargo space in shipping lines and thereafter, they provide/allot the space to their customers. The department was of the view that the activity undertaken by the appellant comes within the category of "Business Auxiliary Services" and the appellant was promoting the service rendered by the shipping lines. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vi) Group M Media India Pvt. Ltd., Vs. CCE, Thane Accordingly, it is pleaded that stay be granted. 5. The Ld. AR appearing for the Revenue on the other hand contends that the appellants are freight forwarders and booking cargo spaces and selling the same to the importers/exporters. They are rendering a service to the shipping lines and the consideration is received by them by way of mark-up in prices and therefore, the services rendered by the appellant merits classification under "Business Auxiliary Service". He relies on the decision in the case of JSA Forwarders vs. CST, Chennai- 2009 (13) STR 396 (Tri-Chennai), Miscellaneous order No. 403892013 dated 04/02/2013 passed by the CESTAT Bench at Chennai upheld by the Hon'ble H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant, the issue therein was whether the service rendered as freight forwarding agency is classifiable as CHA service and it was held that the said service would not come within the purview of CHA services which deals with entry or departure of conveyances or import or export of goods at any customs station. In the present case, the demand is not under CHA service but under BAS and therefore, reliance on this decision also does not support the case of the appellant. In the Baroda Electric Meters Ltd., case the issue was whether equalized freight can be added to the assessable value of excisable goods sold for the purposes of levy of excise duty. It was held that it cannot be added. We do not find how this ratio would apply to the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e us. In the absence of any prima facie case and the absence of any financial hardship, the interest of Revenue has to be taken care of. Accordingly, we direct the appellant to make a pre-deposit of Rs. 89 lakhs which as per the appellant would be the demand for normal period of limitation. The said deposit shall be made within a period of eight weeks from today and compliance reported on 11/09/2013. On such compliance, the balance of dues adjudged shall stand waived and recovery thereof stayed during the pendency of the appeal. The Ld. Counsel for the appellant is present in the Court and has noted the orders given above and that constitutes sufficient notice to the appellant to comply with this order. In case of non-compliance, the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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