2013 (8) TMI 451

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed together. 2. The MISC applications are for changing the respondent's name to Commissioner of Service Tax, Chennai from Commissioner of Central Excise, Chennai-II as shown in the original papers filed. Since the applicants are registered with Commissionerate of Service Tax, Chennai, change of cause title as prayed for is allowed. In future proceedings, the respondent's name shall be shown as Commissioner of Service Tax, Chennai. 3. The applicants are providing services relating to handling of export cargo and they were registered for payment of service tax under Business Auxiliary Service, Business Support Service, Cargo Handling Service and Transport of Goods by Road Service. The applicants were receiving cargo and issuing House Bi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssue on which demands have been confirmed is ocean freight and air freight charged by the applicant. 4. The counsel for the applicant submits that there was no entry under the Finance Act, 1994 for taxing transportation of goods by sea. In the case of export of goods by air, there is a separate entry under section 65 (105) (zzm). These are distinct and major activities and cannot be considered as part of Business Support Service when express legislative intent to specify the services. Therefore, it is his submission that the proposal to bring these services under the tax net by making demand under the residual category of Business Support Service is not legally sustainable. 5. He also points out that freight charges are exclusively re....