TMI Blog2018 (1) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... hipping lines as there is no payment over and above the reimbursable charges, which can be attributed to any taxable service. Business Auxiliary services - Held that: - the Tribunal in the case of Bhuvaneswari Agencies Pvt. Ltd. Vs. CCE, Bangalore [2007 (7) TMI 665 - CESTAT BANGALORE], held that the activity of rendering services of arranging shipment of export cargo and negotiating the same with shipping lines on behalf of the clients will not fall under tax liability. Appeal dismissed - decided against Revenue. - ST/274/2010 - Final Order No.43161/2017 - Dated:- 18-12-2017 - Smt. Archana Wadhwa, Judicial Member And Shri B. Ravichandran, Technical Member Shri K.P. Muralidharan, AC (AR) for the Appellant Shri Viswanathan. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order erred in holding these expenses as reimbursable expenses or export related services. He drew our attention to the grounds of appeal in the appeal filed by them. 4. The Ld. Advocate appearing for the respondents contesting the appeal and submitted that they are not authorized to provide any port services. They are only a CHA. Wharfage charges incurred for cargo held in port area is paid to the port and collected on actual basis from the cargo owing clients. Such a reimbursable expenditure cannot form part of a CHA service. On the intercarting services and crane hiring charges, the Ld. Advocate submits that the intercarting services are specifically relatable to the export cargo. Crane charges are for arranging cranes for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aka High Court judgment in the case of CCE, Mangalore Vs. Konkan Marine Agencies - 2009 (13) STR 7 (Kar.). The Hon ble High Court observed as under:- 14. A bare reading of the aforesaid definition further makes it clear as day that in any case handling of export cargo would not attract service tax at all. After having gone through the aforesaid definition, it leaves no amount of doubt in our mind that such a service tax could not have been levied on the assessee which was handling loading of cargo, meant for export purpose. 15. We may further clarify that the definition of port service as found in Section 65(82) of the Finance Act would not be applicable to the facts of the present case. The definition of port service read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Bhuvaneswari Agencies Pvt. Ltd. Vs. CCE, Bangalore - 2007 (08) STR 167 (Tri.-Bang.), held that the activity of rendering services of arranging shipment of export cargo and negotiating the same with shipping lines on behalf of the clients will not fall under tax liability. The Tribunal held that there is no promotion or marketing services in such an arrangement. The respondent is getting certain amount out of freight collected by the shipping lines. We note there is no service on behalf of third person in such arrangement. 6. In view of the above discussion and analysis, we find that there is no reaso0n for us to interfere with the impugned order. Accordingly, the appeal filed by the Revenue is dismissed. (Order dictated and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
