https://www.taxtmi.com/caselaws?id=336747 The Appellate Tribunal CESTAT MUMBAI dismissed the application for rectification of a mistake apparent on the face of the record in a previous order regarding service tax liability on commission/brokerage received from shipping lines. The Tribunal clarified that the dispute concerned 'ocean freight surplus' and not commission/brokerage, emphasizing that tax liability should not be imposed on all receipts of the appellant. The Tribunal affirmed the limited scope of the appeal and concluded that the appellant had discharged duty liability for specific activities, thereby disposing of the rectification application. en-us Mon, 09 May 2016 00:00:00 +0530 Thu, 13 Apr 2017 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336747 The Appellate Tribunal CESTAT MUMBAI dismissed the application for rectification of a mistake apparent on the face of the record in a previous order regarding service tax liability on commission/brokerage received from shipping lines. The Tribunal clarified that the dispute concerned 'ocean freight surplus' and not commission/brokerage, emphasizing that tax liability should not be imposed on all receipts of the appellant. The Tribunal affirmed the limited scope of the appeal and concluded that the appellant had discharged duty liability for specific activities, thereby disposing of the rectification application. Case-Laws Service Tax Mon, 09 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336747