2014 (10) TMI 245

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.... Per: P R Chandrasekharan: 1. The appeal and stay petition are directed against order-in-original No. 6/ST/RN/CMR/MII/13-14 dated 29/11/2013 passed by the Commissioner of Central Excise, Mumbai-II. Vide the impugned order, the learned adjudicating authority has confirmed following service tax demands: i) Service Tax on Airline Commissioner 9,96,574 ii) Service tax on Incentives....

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....as regards the freight rebate, the appellant is rendering the services on his own account and not as an intermediary and therefore, in respect of an export transaction, the liability to tax is not in India. As regards the BBF, it is his submission that there is decision in his favour holding that no service tax is leviable. It is his further submission that both these demands are also barred by li....

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.... 5. We have carefully considered the submissions made by both the sides. 6. As regards the service tax on airline commission, incentives and CCX fees, the appellant had already made a pre-deposit of Rs. 71 lakhs in terms of earlier order. As regards the freight rebate and BBF, the matter needs detailed examination in the content of the revised guidelines issued by the CBEC with effect from 2012....