TMI Blog2016 (12) TMI 1392X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute with Revenue. The applicant, therefore, seeks corrigendum to reflect the factual position - Held that: - the adjudication order leading to the appeal is restricted to the ‘ocean freight surplus’ - the appellant has admitted to receiving commission from shipping lines on account of freight and that the service tax authorities have been issuing demands for discharge of tax liability on thos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant has admitted to receiving commission from shipping lines on account of freight and discharge of tax liability on the same. However, we find no justification for fastening the same liability on all other receipts of the appellant. In Bax Global India Ltd v Commissioner of Service Tax Bangalore [2008 (9) STR 412 (Tri-Bang)], the Tribunal held 9 Summing up, we find that the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the appeal is inclusive of the commission/brokerage received from shipping lines and, therefore, the rectification sought for may have the effect of altering the outcome of the appeal. 4. We do not consider it to be so because the amount in dispute in the appeal before us is the amount specifically described as ocean freight surplus and explained to be the difference between purc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their cargo by such ships / steamers, they have not paid service tax. Consequently, the adjudication order leading to the appeal is restricted to the ocean freight surplus . 5. In view of the admitted position of the appellant that they have not been discharging tax liability on commission from shipping lines on account of freight, the said conclusion is to read as under: 6. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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