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CST, Delhi Versus M/s Emu Lines Pvt. Limited

2017 (12) TMI 388 - CESTAT NEW DELHI

Business Auxiliary Services - respondent were involved in shipment of cargo and promoted the business of shippers - Held that: - similar issues came up for decision before the Tribunal. The Tribunal after examining the facts held that in the arrangem .....

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MI 547 - CESTAT MUMBAI] - appeal dismissed - decided against Revenue. - Service Tax Appeals No.710 of 2012 and 57237 of 2013 - ST/A/57399-57400/2017-CU[DB] - Dated:- 24-10-2017 - Shri. S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member .....

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ed by the Commissioner dropping the proceedings against the respondent. The proceedings against the respondent were initiated to demand service tax under the category of Business Auxiliary Service with reference to various considerations received by .....

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pped the demand proceedings against the respondent. 2. Aggrieved the Revenue is in appeal. 3. The learned AR elaborating the grounds of appeal submitted that the respondents are getting various considerations and termed the same as freight TLC, local .....

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various shipping lines and received consideration for their services. In terms of sub-clause (ii) and (iv) under Section 65 (19) of the Finance Act, 1994 the tax liability of the respondent will arise under BAS. 4. The learned Counsel for the respon .....

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is no question of promoting any person s business or service. There is no arrangement which provides them any consideration for activity on behalf of another person. The terms of agreement are very clear and the Original Authority examined and appre .....

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rused the appeal record. On close examination of the impugned orders we note that the Adjudicating Authority has examined the nature of activities undertaken by the respondent and non-applicability of the tax entry under Section 65 (19) to such activ .....

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of appeal by the Revenue. On close examination of the same, we note there is no contest of such factual finding by a contrary factual assertion. Admittedly, on the same set of facts a different interpretation is sought to be made. 6. We note that sim .....

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