TMI Blog2019 (5) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... pping line. Alternate claim of the appellants is that the amounts were received by them in foreign exchange and for that reason the same are not taxable - HELD THAT:- There is some force in the argument. However, as submitted by the learned AR the appellants did not produce any evidence to the effect that they receive the remuneration in foreign exchange and that the same was not repatriated - matter may be remanded to the original authority to verify from the books of accounts and the evidence to be submitted by the appellants to decide so as to the eligibility of the appellants. Appeal allowed by way of remand. - ST/691/2009-DB - Final Order No. 20438/2019 - Dated:- 17-5-2019 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es provided to any shipping line. Learned counsel for the appellant further submits that the original adjudicating authority found out that foreign entities do not operate or own a charter ship and they are not operating or managing the business of shipping; learned Commissioner though refers to the findings of the original authority comes to a different conclusion without making any enquiries further; the agency agreement is for the movement of specified goods, on a profit sharing arrangement between two entities engaged in freight forwarding on specified terms. He submits that the issue is no longer res integra and the issue of booking and selling of the space has been decided by this Bench in their own case in the context of BAS in ST/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directly used in the definition of service . Regarding the submission on receipt of foreign exchange the learned AR submits that there were three different notifications 6/99 ST dated 9.4.99, 2/2003 ST dated 01.03.2003 and 21/2003 dated 20.11.2003. Except for the period 01.03.2003 to 20.11.2003 remittances if received in foreign exchange and not repatriated would be eligible for exemption. He submits that however the appellants did not raise this issue before the original authority or revisionary authority and have not produced any records to substantiate their claim. 4. Heard both sides and perused the records of the case. 5. A perusal of the agreement between Sea Shipping Line and the appellants, it is seen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant are directly or indirectly to a shipping line. On this count, the case-law relied upon by the appellant on booking of space is not applicable as the facts of the case are different. 5.2. Regarding the alternate claim of the appellants that the amounts were received by them in foreign exchange and for that reason the same are not taxable. We find that there is some force in the argument. However, as submitted by the learned AR the appellants did not produce any evidence to the effect that they receive the remuneration in foreign exchange and that the same was not repatriated. At this juncture, the learned counsel for the appellants submits that on this ground the matter may be remanded to the original authority t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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