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2015 (12) TMI 1012 - CESTAT BANGALORE

2015 (12) TMI 1012 - CESTAT BANGALORE - TMI - Waiver of pre deposit - C & F Agent service and CHA service - Business Support Service - Held that:- Appellant has made out a case in respect of this demand since the amount collected for the same service for two periods has been classified under two categories of service and in respect of CHA service, there is already a precedent decision in favour of the appellant. As regards the earlier period, we take note of the fact that the activity undertaken .....

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s view is that appellant has lent logistical support to the customer. The logistical support involves many types of activities and not mere transportation. From the facts as submitted during the discussions, what we see is that for levy of service tax there is much more than freight element involved. - Stay granted. - ST/Stay/21887/2014, ST/21695/2014-DB - Dated:- 29-4-2015 - Archana Wadhwa, Member (J) And B S V Murthy, Member (T), JJ. For the Appellant : Mr G Shivadass, Adv For the Respondent : .....

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r, proceedings were initiated. Service tax was demanded on the entire amount of freight amount collected from the customers during the period. In addition, service tax was also demanded under Business Support Service on the share of freight charges paid to foreign console agent by the appellant. Besides demanding interest on tax, penalties were also imposed. 2. The learned counsel on behalf of the appellant submitted that in the case of first amount of more than ₹ 58 lakhs, appellant organ .....

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