TaxTMI 
TaxTMI 
2015 (12) TMI 1012
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....er (AR) ORDER Per B S V Murthy Appellants are licensed Ocean Transportation Intermediary and an IATA agent for all major airlines. They provide customer-specific air/ocean freight programmes to shippers as well as importers of all sizes. Taking a view that the services provided and amount charged towards freight by the appellant during the period 2007-2008 to 2011-12 is liable to service tax un....
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....ed from 2010 onwards on CHA service since appellant obtained CHA registration thereafter and prior to that it has been charged under C & F service. As regards CHA service, he relies upon the decision of the Tribunal in the case of Bags Global India Ltd.: 2008 (9) STR 412 (Tri.-Bang.) wherein it was held that freight charges collected for transportation service cannot be considered as part of CHA s....
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....ns. As regards the demand for 'Business Support Service', the appellant has only identified the transporter and mode of transportation for the customers and the department's view is that appellant has lent logistical support to the customer. The logistical support involves many types of activities and not mere transportation. From the facts as submitted during the discussions, what we ....