2014 (9) TMI 882

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....e, Adv. For the Respondent : Shri V K Singh, Spl. Consultant JUDGEMENT Per: P R Chandrasekharan: 1. The appeal and stay petition are directed against Order-in-Original No. 99/ST-II/RS/2013 dated 30/12/2013 passed by Commissioner of Service Tax-II, Mumbai. Vide the impugned order, the learned adjudicating authority has confirmed a service tax demand of Rs. 208,26,08,024/- along with int....

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.... or exported. The present demand is towards service tax liability on all these charges which in fact form part of the customs value. The learned Counsel also submits that all these amounts collected and remitted to the shipping lines are not consideration received for rendering of any service. On the consideration received for services of a steamer agent they have discharged service tax liability ....

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....of freight collected and remitted and in spite of repeated reminders, they did not furnish the requisite information and therefore, the adjudicating authority was constrained to confirm the service tax on the entire amount which they had collected from the various importers/exporters. Had the appellant furnished the requisite information, then the department would not have been forced to pass the ....

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....he appellant on behalf of the shipping lines can be subjected to levy of service tax. It is undisputed that most of these charges form part of the transaction value in respect of customs matters and therefore, the question of levy of service tax on a customs transaction would not arise at all. If the appellants have collected these charges and remitted the same to the shipping lines, the whole amo....