TaxTMI 
TaxTMI 
2019 (5) TMI 1237
X X X X Extracts X X X X
X X X X Extracts X X X X
....period April 2001 to December 2005. A show-cause notice No. 252/2006 dated 19.10.2006 was issued and was dropped the demand vide Order-in-Original 109/07/ST dated 28.05.2007. Commissioner of Central Excise and Service Tax reviewed the order under Section 84 of the Finance Act 1994 and passed a fresh adjudicating order No. 06/2009 dated 11.05.2009. Hence this appeal. 2. Learned counsel for the appellant submits that they are engaged in the business of freight forwarding and they are not functioning as an agent of M/s Sea Shipping Line and M/s Worth-more Forwarding Inc. who are their trade partners who books space from shipping lines abroad; they directly book space with any shipping line on the availability of space and as per requirement o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e findings of the revision order and submits that the activity of the appellants is squarely covered by Section 65(105)(i) of Finance Act 1994 for 'Steamer Agent Service' as 'Steamer Agents' means any person who undertakes, either directly or indirectly to perform any service in connection with the ships husbandry or dispatch including the rendering of administrative work related thereto, or to book, advertise or canvass for cargo for or on behalf of a shipping line or to provide container feeder service for or on behalf of shipping line. The learned AR submits that the argument that the appellants' overseas partners do not own a ship or charter a ship would not help the appellant. It is not a question that the appellants are rendering Stea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o facilitate the movement of goods will further provide for the following: A. In original all the cargo documents as may be required by the Law of the country including Bill of Lading, Packing List, Sales Invoice, to be delivered to the client, certificate of origin, certificate of quality and any other document as may be required from appellants from time to time. 5.1. We find that similar is the agreement with other party. As observed there is no mention of the activity of booking of space by the appellant and sharing of profit for that purpose. The tenor of the agreement is on the lines of sharing of information and providing documents. Provision of documents as mentioned above is incidental to the Cargo Agent Service to shipping line....