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TMI Blog2019 (11) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... and forwarding, business auxiliary and logistics management pertaining to import and export of cargo and is registered with the Service Tax Department for the same. As a part of 'Logistics Management Service', the appellant provides services to its customers desiring to import or export its goods. The customer enquires with the appellant for the services along with freight charges that will be charged by the appellant to provide the cargo handling services to the customer. The appellant, thereafter, scouts for a shipping line which will offer a competitive rate and thereafter, the appellant chooses the shipping line that offers most competitive rate on the given date for the given cargo. The Revenue entertained the view that the services re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt from a country and the appellant enquires from various shipping lines, the rate that they will charged in order to export or import and thereafter, the appellant places an order for export and import of the customer's cargo with that of a shipping line which gives the most competitive rate at that point of time. He further submitted that the appellant in the present case is acting on a principle to principle basis vis-à-vis their customers who intend to import or export their cargo. Further, the appellant has not been appointed by any shipping line to act for or on their behalf, to book, advertise or canvas for cargo or provide container feeder services. Further, the appellant is not engaged in providing shipping husbandry service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able in law. Further, with respect to 'Business Auxiliary Service', the Learned Counsel submitted that though the appellant does not accept that they are liable to pay Service Tax under 'Business Auxiliary Service' category but since they have paid the Service Tax along with interest as stated at page 128 of the Appeal paper book, therefore they are not pressing this demand. He also submitted that during the relevant time, there was confusion about the taxability of commission received from airlines and now that they have made payment of tax along with interest, the penalty imposed may kindly be set aside. Learned Counsel also submitted that substantial demand is time barred because the issue involved in the present case relates to interpre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on with shipping husbandry or dispatch including rendering of administrative work related thereto or book, advertise or canvas for cargo on behalf of shipping line or to provide container feeder service for an on behalf of shipping line. The case of the Revenue as made out in the SCN is that the appellant is acting as an agent of the shipping line and therefore, liable to pay Service Tax under that category whereas the appellant has filed an affidavit clearly stating that they do not perform any act which falls in the definition of 'Steamer Agent' as stated supra. Further, we find that Revenue has failed to bring any evidence on record while issuing the SCN and while passing the impugned order which justifies the categorization of appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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