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M/s Sea Master Shipping & Logistics Versus CCE, Visakhapatnam-I

Business Auxiliary services - income from ocean freight is more than the ocean freight expenses. - It appeared to the Department that service tax was not paid on ocean freight charges and that further, ocean freight charged and collected from the shipper was more than the ocean freight amount paid to the shipping lines. - It was also appeared to the Department that services provided by the appellant to SEZ units were also liable for service tax liability. - Held that:- the predominant part .....

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ed ₹ 10 lakhs during investigation. In the circumstances, we find that balance of convenience lies in favour of the appellants in the matter of stay and we, therefore, order full waiver of pre-deposit beyond the ₹ 10 lakhs already deposited by them. There will be stay of recovery in the matter pending disposal of the case. - ST/25420/2013 - Stay Order No. M/30092/2016 - Dated:- 27-6-2016 - Ms. Sulekha Beevi, C.S. Member (Judicial) and Mr. Madhu Mohan Damodhar, Member (Technical) Shri .....

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rther, ocean freight charged and collected from the shipper was more than the ocean freight amount paid to the shipping lines. It was also appeared to the Department that services provided by the appellant to SEZ units were also liable for service tax liability. Show-cause notice was issued to them, inter alia, on these contentious issues and also on the issue of irregular availment of CENVAT credit. Vide an Order dt. 26/09/2012, the adjudicating authority confirmed the proposals in the show-cau .....

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/- being service tax payable on the amounts received under other account in the P&L account. The adjudicating authority also appropriated ₹ 10,00,000/already deposited by appellant towards the service tax liability. Interest and penalties also imposed by the lower authority. The total service tax liability demanded thus comes to ₹ 1,82,83,322/-. 2. Learned counsel Ms. A.S.K. Swetha appearing for the aooellants submitted that the issue of ocean freight is covered by Tibunal order .....

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