2014 (2) TMI 146

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.... The appeals and stay petition are directed against Order-in-Original NO. 28 to 30/ST/SB/2012-13 dated 18/10/2012 passed by the Commissioner (TAR), Mumbai. 2. Vide the impugned order service tax demands of Rs.6,11,11,365/-; Rs. 7,95,640/- and Rs. 5,75,276/- have been confirmed against the appellant, M/s. Confreight Shipping Agency (India) Pvt. Ltd. along with interest thereon and also imposing eq....

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....ner of Service Tax reported in [2013] 39 Taxman.com 382 (Chennai- CESTAT). He also relies on the Board's circular dated 06/06/1997 wherein it has been clarified that steamer agent would be liable to service tax only on the service charges comprising of husbandry fee as well as agency commission on import/export cargo. Accordingly, it is his plea that the impugned demands are not sustainable in law....

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.... service provided or to be provided to a shipping line, by a steamer agent in relation to a ship's husbandry or despatch or any administrative work related thereto as well as the booking, advertising or canvassing of cargo, including container feeder service." In the present case, what the appellant has undertaken is booking/canvassing of cargo. Therefore, the activity undertaken by the appellant....