2014 (6) TMI 798

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.... FOR THE RESPONDENT : SHRI K.CHOWDHURY, A.R.(SUPDT.) ORDER Per Dr. D.M. Misra This is an Application seeking waiver of predeposit of Service Tax of Rs.1.98 crore and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 2. Ld. Advocate for the Applicant submits that during the period, 2006-07 to 2009-10, the Applicant, in addition to providing services as a Steam....

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....sion that these Bunker Surcharges(BS) and Currency Adjustment Factor(CAF) Charges are nothing but charges relating to Ocean Freight not chargeable to service tax. Narrating the Bunker Surcharge, he has submitted that it was paid by the Indian Shipper to the Overseas Liners due to fluctuation of fuel prices in the international market and Currency Adjustment Factor also relates to fluctuation of US....

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.... to the show cause notice, no finding to that effect, had been recorded by the ld. Adjudicating Authority. In support of his submission that Ocean Freight is not subjected to service tax, the ld. Advocate referred to the decision of this Tribunal in the case of Agility Logistics Pvt. Ltd. vs. CST, Chennai, 2013-TIOL-162-CESTAT-MAD.  3. Ld. AR for the Revenue reiterated the findings of the ....