TMI Blog2014 (6) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... d the said amounts to the Overseas Liner - Business Support Service - Held that:- prima facie, the Applicant could able to show that Bunker Surcharges (BS) and Currency Adjustment Factor (CAF) Charges are nothing but the charges relating to Ocean Freight, which though collected by them on behalf of the overseas liner from the Indian shippers, but transferred in its entirety to the liners. Also, pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing waiver of predeposit of Service Tax of Rs.1.98 crore and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 2. Ld. Advocate for the Applicant submits that during the period, 2006-07 to 2009-10, the Applicant, in addition to providing services as a Steamer Agent to their Overseas Liner, M/s. APL (India) Pvt. Ltd., Singapore, they also collected certain amounts relatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Ocean Freight not chargeable to service tax. Narrating the Bunker Surcharge, he has submitted that it was paid by the Indian Shipper to the Overseas Liners due to fluctuation of fuel prices in the international market and Currency Adjustment Factor also relates to fluctuation of US dollar in the international market. It is his submission that even though the ld. Commissioner in the impugned Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of his submission that Ocean Freight is not subjected to service tax, the ld. Advocate referred to the decision of this Tribunal in the case of Agility Logistics Pvt. Ltd. vs. CST, Chennai, 2013-TIOL-162-CESTAT-MAD. 3. Ld. AR for the Revenue reiterated the findings of the ld. Adjudicating Authority. However, he has fairly accepted that out of the three charges except the Advance Manifest Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... priate service tax were duly discharged by the Applicant. In these circumstances, the Applicant could able to make out a prima facie case for total waiver of predeposit of the dues adjudged. Accordingly, predeposit of all dues adjudged is waived and its recovery stayed during the pendency of the Appeal. Stay Petition allowed. (Dictated and pronounced in the open court.) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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