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M/s Airlift Container Line Versus Commissioner of Service Tax, Bangalore

2015 (12) TMI 1012 - CESTAT BANGALORE

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 .....

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portation and in the absence of any evidence to show that no tax has been paid on the transportation activity, it may not be proper to levy tax on the appellant especially in the absence to show that appellant was a C & F agent of any of the customer .....

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upport 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 invo .....

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R Per B S V Murthy Appellants are licensed Ocean Transportation Intermediary and an IATA agent for all major airlines. They provide customer-specific air/ocean freight programmes to shippers as well as importers of all sizes. Taking a view that the s .....

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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. .....

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nd charge the customers adding their own margin to the actual freight payable as an intermediary. Service tax has been demanded on the entire amount. He submits that the amount has been demanded from 2010 onwards on CHA service since appellant obtain .....

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that freight charges collected for transportation service cannot be considered as part of CHA service and no service tax can be levied neither on the freight or on the profit earned by the CHA. In our opinion, the appellant has made out a case in re .....

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arlier period, we take note of the fact that the activity undertaken by the appellant is only organizing the transportation and in the absence of any evidence to show that no tax has been paid on the transportation activity, it may not be proper to l .....

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