Service tax on ocean freight receipts and shipper commission, plus credit denial on debit notes, were rejected as settled by prior rulings.

Service tax on excess income from ocean freight, commission or brokerage paid to shippers, and denial of credit based on debit notes were each treated as covered by prior Tribunal rulings. The Tribunal held that the receipts and payments were not liable on the footing advanced by the department and that credit could not be denied on the basis of debit notes where the issue was already settled in favour of the assessee. The impugned orders were set aside and the appeals were allowed with consequential relief.

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Issues: (i) Whether service tax was leviable on excess income earned from ocean freight amount; (ii) whether commission or brokerage paid to shippers was taxable; (iii) whether credit could be denied on the basis of debit notes.

Issue (i): Whether service tax was leviable on excess income earned from ocean freight amount.

Analysis: The issue was treated as covered by earlier Tribunal decisions accepting the appellant's contention on the taxability of such receipts.

Conclusion: Decided in favour of the assessee.

Issue (ii): Whether commission or brokerage paid to shippers was taxable.

Analysis: The issue was held to be covered by a prior decision of the same Bench accepting the appellant's case.

Conclusion: Decided in favour of the assessee.

Issue (iii): Whether credit could be denied on the basis of debit notes.

Analysis: The issue was described as being well settled in favour of the appellant by a line of decisions.

Conclusion: Decided in favour of the assessee.

Final Conclusion: All disputed issues were answered for the assessee, and the impugned orders were set aside, resulting in allowance of the appeals with consequential relief as permitted by law.

Ratio Decidendi: Where the disputed tax demands are covered by prior Tribunal rulings and the credit issue is already settled in favour of the assessee, the demands cannot be sustained.

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