https://www.taxtmi.com/caselaws?id=220358 The Tribunal upheld the service tax demand on excess airfreight charges collected by a logistics provider from importers, rejecting the appellant's argument that the amount represented profit on transportation. The Tribunal found that the appellant acted as cargo handling agents, specifically as console agents, and failed to establish a prima facie case for total waiver of dues. Despite this, the Tribunal directed the appellant to deposit Rs.25 lakhs within six weeks, with a waiver of predeposit balance and a stay on recovery pending appeal resolution, balancing the interests of both parties. en-us Tue, 24 Jul 2012 00:00:00 +0530 Mon, 21 Jan 2013 07:45:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220358 The Tribunal upheld the service tax demand on excess airfreight charges collected by a logistics provider from importers, rejecting the appellant's argument that the amount represented profit on transportation. The Tribunal found that the appellant acted as cargo handling agents, specifically as console agents, and failed to establish a prima facie case for total waiver of dues. Despite this, the Tribunal directed the appellant to deposit Rs.25 lakhs within six weeks, with a waiver of predeposit balance and a stay on recovery pending appeal resolution, balancing the interests of both parties. Case-Laws Service Tax Tue, 24 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220358