2013 (6) TMI 292

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....Per: Mathew John: Two stay petitions filed against two different appeals are being considered in this proceeding. Both these orders arise from the same impugned order but relate to demands for different periods. 2. The applicant is a freight forwarder and is engaged in providing various services like (i) Cargo Handling Service, (ii) Storage and Warehousing Service, (iii) Business Auxiliary S....

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....s that in Appeal No.417/2010 an amount of Rs.7,10,36,811/- relates to amount shown as freight. In the case of appeal no. 628/2010, an amount of Rs.1,56,86,775/ - relates to freight. He points out that transportation of goods by sea has never been made taxable. This activity is not undertaken in India. They never had vessels to do such transportation and they were not providing such transportation.....

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....mmissioner of Service Tax, Bangalore reported in 2010 (17) S.T.R 266 (Tri.-Bang.). Based on these precedent decisions, he prays that in respect of this issue in these appeals pre-deposit should be waived. 4. The first appeal, i.e., Appeal No.417/2010, also involves the demand of Rs.53,92,244/- in the matter of services rendered to SEZ units. The appellants have been claiming exemption under Not....

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....rvice". 6. In the case of services provided to SEZ, the Ld. AR submits that the exemption is available only to services consumed in SEZ. The impugned services were provided outside the SEZ at places like port. Activities like cargo handling, transportation to and from port etc., are being presented as services consumed in the SEZ. His argument is that the impugned services were consumed outside....