TMI Blog2014 (12) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... be appropriately classifiable under "Business Support Service". Service tax is not leviable on ocean freight. It is appropriate that the adjudicating authority should examine all the issues in the light of the decision in Gudwin Logistics [2009 (11) TMI 157 - CESTAT, AHMEDABAD] and appellants would be directed to produce documents for proper verification - Matter remanded back - Decided in favour of assessee. - ST/S/110/2011 & ST/150/2011 - FINAL ORDER No.40437/2014 - Dated:- 23-6-2014 - Shri P.K. Das and Shri R. Periasami, JJ. For the Appellant : Shri Prasad Parajape, Advocate For the Respondent : Shri M. Rammohan Rao, DC (AR) JUDGEMENT Per P.K. Das; 1. Revenue has filed an application for change of respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable service. In this context, he relied on the following decisions :- (a) Agility Logistics Pvt. Ltd. Vs CST Chennai - 2013-TIOL-162-CESTAT-MAD (b) Gudwin Logistics Vs CCE Vadodara - 2010 (18) STR 348 (Tri.-Ahmd.) He drew the attention of the Bench to break-up of demand as Ocean freight ₹ 1.16 crores, Bunker adjustment factor ₹ 25.15 lakhs and currency adjustment factor ₹ 5.82 lakhs approximately. 5. On the other hand, Ld. AR on behalf of Revenue submits that it is a composite service and the pre-dominating factor is logistics support service, which is covered under Business Support Service. He further submits that the appellant had not placed the invoice on ocean freight before the adjudicating authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o take note of the fact that substantial portion of the total amount collected by the appellants relates to ocean freight which itself is not liable to Service tax at all. The decision of the Tribunal in the case of DHL Lemuir Logistics Pvt. Ltd. relating to air freight is applicable to the facts of this case also and therefore the decision of the Commissioner that ocean freight also should be included for the purpose of Service tax levy on the appellants prima-facie appears to be wrong. Having regard to the nature of service provided by the appellants and also the decision of the Hon ble High Court of Punjab Haryana, Board s instructions and decision of the Tribunal - Bangalore Bench, we find that the appellants have made a strong prima- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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