2013 (10) TMI 90

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....ents : Shri K.S.V.V. Prasad, JC (AR) ORDER Per Mathew John 1. There are two stay petitions in two different appeals by the same assessee being considered in this proceeding. As the issue involved in both the appeals arise from a common impugned order, relating to two different periods, both stay petitions are taken up together for disposal. 2. The applicants are acting as agents of Mal....

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....y the orders, the applicants have filed appeals along with stay petitions 3. Arguing for the applicants, the learned advocate submits that this is not a case of providing any service but is a case of buying and selling services and therefore service tax is not payable. She further says that air freight itself is not taxable in view of exemption notification 29/05-ST. Therefore, she submits that....

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....pplicant. If there is a case of sale and purchase, there should be instances of loss. No such instances have been demonstrated. Further he argues that taxability should depend on the nature of activity and not the method of compensation. He further submits that this matter has been discussed in the case of Excel India Pvt. Ltd. Vs CST Chennai - 2007 (5) STR 40 (Tri.-Chennai) wherein the assessee w....

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....g cargo for transportation through ocean. Since ocean freight itself was not taxable under any entry, it was considered proper to grant total waiver. In the case before us, the issue is service of canvassing air cargo which is actually a taxable service though exemption is provided in respect of export cargo. Transportation activity is predominantly done outside. Canvassing of cargo is done in Ind....