TMI Blog2018 (11) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside. Extended period of limitation - penalty - Held that:- Having held that there was a reasonable cause for non-payment of duty, it is just to set aside the invocation of extended period of limitation also in the instant case - penalty also set aside. Appeal allowed - decided in favor of appellant. - Appeal No. ST/471/2009-DB - A/12574/2018 - Dated:- 13-11-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) For the appellant: Shri R.G. Sheth, Advocate For the respondent: Shri T.K. Sikdar, Supdt., (AR) ORDER Per: Raju This appeal has been filed by M/s Chinubhai Kalidass Bros. against confirmation of demand of service tax in respect of amounts received under following hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of said commission they are also entitled for exemption notification no. 13/2003-ST dated 21/06/2003. 2.2 Ld. Counsel further argued that the demand has been raised on the basis of the trial balance sheet which is made on accrual basis whereas the Service Tax can only be demanded on basis of receipt of income at the material time. 3. Ld. AR relied on the impugned order. He further relied on the modus operandi circular no. 02/2005 dated 10/01/2005 which reads as under: These activities of CHA, as the shipper, can be treated as marketing of the services of the agency (which is providing container line service) by getting a customer and also be managing the customers, etc. Theses contractual obligations, in a way, ensure th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. In this connection, we refer to the decision of the tribunal in Greenwich Meridian Logistics (I) Pvt. Ltd. v. CST, Mumbai- 2016 (43) S.T.R. 215 (tri.-Mumbai). The tribunal examined similar set of fact and held that the appellants often even in the absence of shippers, contract for space or slots in vessels in anticipation of demand and as a procured from shipping lines. The surplus earned by the respondent arising out of purchase and sale of purchase and sale of space and not by acting for client who has space or not on a vessel. It cannot be considered that the respondents are engaged in promoting or marketing the services of any client . Following the ratio of aforesaid decision, we do not find any merit in the impugned order as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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