TMI Blog2024 (1) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... MBAI] observed that The notional surplus earned thereby arises from purchases and sale of space and not by acting for a client who has space or slot on a vessel. Section 65 (19) of Finance Act, 1994 will not address theses independent principal-to-principal transactions of the appellant and, with the space so purchases being allocable only by the appellant, the shipping line fails in description as client whose services are promoted or marketed. There are no merit in the impugned order the same is set aside - the appeal is allowed. - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) And HON BLE MR. RAJU, MEMBER (TECHNICAL) Shri Puloma Dalal, Advocate for the Appellant- Assessee Shri Himanshu P Shrimali, Superintendent (AR) for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. 4. we are consider rival submission we find that from the invoice of the appellant we find that the appellants are international freight forwarder and customs agents the appellants has relying on the following decision. (i) Greenwich Meridian Logistics (India) Pvt. Ltd. Vs. Comm. Of Service Tax, Mumbai 2016-TIOL-869-CESTAT-MUM (ii) DHL Lemuir Logistics Pvt. Ltd. Vs. Commissioner of C. Ex., Thane-I 2017 (47) S.T.R. 309 (TRI. MUMBAI) (iii) DHL Logistics Pvt. Ltd. Vs. Commissioner of Central Excise Mumbai-II 2017-TIOL-3894-CESTAT-MUM (iv) EMU Lines Pvt. Vs. Commissioner of CGST CE, Belapur Final Order No. A/86053/2022 dated 28/10/2022 4.1 In all these cases, it was notice that the logistic companies buy carg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... road, rail, inland waterways, sea or air; 12. The appellant takes responsibility for safety of goods and issues a document of title which is a multi-model bill of lading and commits to delivery at the consignee s end. To ensure such safe delivery, appellant contracts with carriers, by land, sea or air, without diluting its contractual responsibility to the consignor. Such contracting does not involve a transaction between the shipper and the carrier and the shipper is not privy to the minutiae of such contract for carriage. The appellant often, even in the absence of shippers, contract for space or slots in vessels in anticipation of demand and as a distinct business activity. Such a contract forecloses the allotment of such space by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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