2014 (3) TMI 74

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....radip Kumar Das: The applicant filed this application for waiver of pre-deposit of tax of Rs.1,38,23,529/- imposed under proviso to Section 73(1) of the Finance Act, 1994 along with interest under Section 75 of the Act and penalty under Section 78 of the Act. 2. The relevant facts are that the applicants were booking space for cargo transportation in airlines/ships. They pay the charges for ....

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....muir Logistics Pvt. Ltd. Vs Commissioner of Service Tax, Bangalore reported in 2010 (17) S.T.R.266 and Goodwin Logistics Vs Commissioner of Central Excise, Vadodara reported in 2010 (18) S.T.R.348 (Tri.-Ahmd.). 4. The learned authorised representative reiterates the findings of the Commissioner. He submits that consideration is in relation to procurement of goods or services, which are inputs t....

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....t collected by the applicant is in relation to the procurement of that service. We agree with the contention of the learned authorised representative that the case law relied upon by the applicant are under the category of CHA service. The contention of the learned advocate that it relates to the ocean freight would be looked into at the time of appeal hearing. 6. Considering the facts and circ....