TMI Blog2019 (3) TMI 1502X X X X Extracts X X X X X X X X Extracts X X X X ..... ch Meridian Logictics (I) Pvt Ltd. Vs Commissioner of Service Tax, Mumbai [2016 (4) TMI 547 - CESTAT MUMBAI] for the appellants has considered the very same issue in detail and has held that Ocean Freight Charges are not liable to service tax - the demand on Ocean Freight Charges cannot be sustained and require to be set aside. Scope of SCN - Held that:- Though the demand in the show-cause notice is made under Business Support Service, the Commissioner has travelled beyond the show-cause notice and confirmed the demand under Business Auxiliary Service. For this reason also, the impugned order cannot sustain. Appeal disposed off. - ST/195/2012 and ST/CO/34/2012 - FINAL ORDER NO. 43168/2018 - Dated:- 17-12-2018 - Smt. Sulekha Beevi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 Fumigation Charges 17 AAI Charges 18 Insurance Charges 19 Demurrage Charges 20 Fort Lift Charges 21 Bond Charges 2. It was noticed that they did not include these charges in the taxable value for discharging service tax. Further, it was noticed that appellants had collected Ocean Freight Charges, at rates higher than the actual amount charged by Shipping Lines/Steamer Agents, who did not include the same in the taxable value. Show-cause notice was issued, inter alia, raising the above allegations, alleging short-payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (iii) M/s. APL Logistics (India) Pvt., Ltd., Vs Commissioner of Central Excise, Chennai-III reported in 2014 (36) S.T.R. 1310 (Tri.-Chennai). (iv) M/s. Greenwich Meridian Logictics (I) Pvt Ltd. Vs Commissioner of Service Tax, Mumbai reported in 2016 (43) S.T.R. 215 (Tri. -Mum.). He, therefore, prayed to set aside the demand. 4. The learned Authorised Representative Shri A. Cletus, ADC (AR) for the Revenue supported the findings in the impugned order. With regard to the contention of the appellants that though in the show-cause notice, the demand is made under Business Support Service and the Commissioner has confirmed the demand under Business Auxiliary Service and thus has travelled beyond the show-cause notice, the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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