TMI Blog2019 (1) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... ch Meridien Logistics (I) Pvt. Ltd. v. Commissioner of Service Tax Mumbai [2016 (4) TMI 547 - CESTAT MUMBAI] the Tribunal held that notional surplus charged for ocean freight is not subject to levy of service tax - demand cannot sustain - appeal allowed - decided in favor of appellant. - Appeal No.ST/146/2012 - FINAL ORDER No. 43188/2018 - Dated:- 19-12-2018 - Ms. Sulekha Beevi C.S. Member (Jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d alongwith interest and imposed equal penalty with an option to pay the reduced penalty as provided in Proviso to Section 78 of the Finance Act, 1994. Aggrieved the appellants are now before the Tribunal. 2. On behalf of the appellants, the Ld. Counsel, Ms. Radhika Chandrasekar appeared and argued the matter. She submitted that the appellant acts as a steamer agent and is getting commission fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said issue has been analysed by the Tribunal in the case of Bax Global India Ltd. (supra). Following the decision in the case of Greenwich Meridien Logistics (I) Pvt. Ltd. v. Commissioner of Service Tax Mumbai [2016 (4) TMI 547-CESTAT-MUMBAI-2016 (43) S.T.R.215 (Tri.-Mum.) the Tribunal held that notional surplus charged for ocean freight is not subject to levy of service tax. Followin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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