2014 (10) TMI 412

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri M. Ram Mohan Rao, JDR, for the Respondent. ORDER As the issue involved in both these applications are common and, they are taken up together for disposal. 2. The applicant is a steamer agent for the shipping line "M/s. Yang Ming Ltd." On services rendered to the said shipping line, the applicant has been paying service tax. However, in the case of customers seeking transport of goods .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rned counsel for the applicant is that under the category of Steamer Agent Service as defined under Section 65(105)(i) only "service rendered to shipping line" is taxable. The impugned receipts are not in respect of service rendered to shipping lines and, therefore, the demand is not maintainable. 4. The learned AR for the Revenue relies on the decision of the Tribunal in the case of Chakiat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X