Ocean freight charges not liable to service tax; demands set aside on consistent Tribunal reasoning.

Service tax on excess amounts collected towards ocean freight charges was held not leviable. The text notes that the appellant's own earlier and later periods had already been decided on the same basis, with demands on ocean freight charges set aside because such charges were not subject to service tax. A cited Tribunal decision had taken the same view. On that footing, the demands were found unsustainable and the impugned orders were set aside.

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Issues: Whether service tax was leviable on the excess amount collected towards ocean freight charges.

Analysis: The issue was already decided in the appellant's own case for an earlier period and for a subsequent period, where the demand on ocean freight charges had been set aside on the footing that such charges are not subject to service tax. The same view had also been taken in the cited Tribunal decision holding that ocean freight charges are not liable to service tax.

Conclusion: The demands were held unsustainable and the impugned orders were set aside.

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