TMI Blog2018 (7) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... and cannot sustain - appeal allowed - decided in favor of appellant. - ST/42017/2015 - FINAL ORDER No. 41150/2018 - Dated:- 4-4-2018 - Ms. Sulekha Beevi C.S. Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri S.Murugappan, Advocate For the Appellant Shri R.Subramaniyan, AC (AR) For the Respondent ORDER Brief facts are that the appellants are engaged in providing Business Auxillary Services and on scrutiny of records, it was noticed that they have collected excess amount over and above the Ocean Freight paid by them to the liners and had not included the amount received as ocean freight in their taxable value for discharging the service tax liability. 2. Show Cause Notice was issued proposing to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he trading of space or slots for ocean transport containers. Slots may be contracted for by the shipper or its agent with the shipping line through the steamer agent. There is a uni-directional flow of consideration because the space belongs to the shipping line. The tribunal in the case of Greenwich Meridian Logistics (I) Pvt. Ltd. Versus Commr. Of S.T., Mumbai 2016 analysed the issue in detail. It is re-produced as under :- 10 . The original authority has proceeded on the assumption that there is only one payment and, that too, for freight charged by the shipping line. He has rejected the possibility of trading in space or slots on vessels by holding that trading in space or slots is a figment and freight is all that is transacted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt thereof, of goods by road, rail, inland waterways, sea or air; 12 . The appellant takes responsibility for safety of goods and issues a document of title which is a multi-modal bill of lading and commits to delivery at the consignee s end. To ensure such safe delivery, appellant contracts with carriers, by land, sea or air, without diluting its contractual responsibility to the consignor. Such contracting does not involve a transaction between the shipper and the carrier and the shipper is not privy to the minutiae of such contract for carriage. The appellant often, even in the absence of shippers, contract for space or slots in vessels in anticipation of demand and as a distinct business activity. Such a contract forecloses the allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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