https://www.taxtmi.com/caselaws?id=248299 The Tribunal found that the appellants were not liable to pay service tax on profits earned from Ocean Freight Charges under "Business Auxiliary Service." The demand related to this issue was waived during the appeal. Regarding the demand for service tax on brokerage from shipping lines and airlines, the appellants agreed to pre-deposit the amount, and compliance was required within a specified timeline. The Tribunal directed pre-deposit for this issue but did not provide a specific ruling on the denial of Cenvat credit. Overall, the decision balanced pre-deposit requirements based on the circumstances of each issue, ensuring compliance and progression of the appeal process. en-us Mon, 23 Jan 2012 00:00:00 +0530 Sat, 07 Jun 2014 13:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248299 The Tribunal found that the appellants were not liable to pay service tax on profits earned from Ocean Freight Charges under "Business Auxiliary Service." The demand related to this issue was waived during the appeal. Regarding the demand for service tax on brokerage from shipping lines and airlines, the appellants agreed to pre-deposit the amount, and compliance was required within a specified timeline. The Tribunal directed pre-deposit for this issue but did not provide a specific ruling on the denial of Cenvat credit. Overall, the decision balanced pre-deposit requirements based on the circumstances of each issue, ensuring compliance and progression of the appeal process. Case-Laws Service Tax Mon, 23 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248299