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2015 (12) TMI 12
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.... Per M. V. Ravindran 1. The appeal is directed against Original No. 12/SR(12)COMMR/RGD/09-10 dated 25/01/2010 passed by Commissioner of Central Excise, Raigad. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the issue involved in this case is regarding taxability of an amount received by the appellant herein, who is a Container Freight Station (C....
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....our of appellant/assessee therein. We respectfully reproduce the entire judgement of Maersk India Pvt. Ltd: "These appeal and stay application are directed against the Order-in-Original No: 11/SR(11)COMMR/RGD/09-10 dated 21/01/2010 passed by the Commissioner of Service Tax, Raigad. 2. After hearing both sides, we find that the appeal itself can be disposed of at this stage. Th....
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....ling Services" and "Storage & Warehousing Services". 4. The counsel for the appellant submits that in Board's Circular No. 11/1/2002-TRU dated 01/08/2002 it has been clarified that Service Tax is not leviable on the activities of the custodian when he auctions abandoned cargo and VAT/ST is paid in respect of such cargo. Further, in the case of Mysore Sales International Ltd. Vs. Asstt....
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....that Service Tax is not leviable on the activities of the custodian where he auctions abandoned cargo and ST/VAT is paid in respect of that cargo and the same view has been taken by this Tribunal in the case of Mysore Sales International Ltd. (supra) and India Gateway Terminal (P) Ltd. (supra), following the ratio of the cited decisions, we set aside the impugned order and allow the appeal with co....