2016 (12) TMI 1392

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....he Appellant : Ms. Anagha Gawde, Advocate For the Respondent: Mr. R.K. Das, Dy. Commissioner (A.R.) ORDER These applications for 'rectification of mistake apparent on the face of the record' in order no. A/86786-86789/16/CSTB dated 30th September 2015 has been made by M/s Greenwich Meridian Logistics (India) Pvt Ltd with reference to para 6 of the said order. 2. The application specifi....

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....w of the Apex Court decision in the Baroda Electricity Meters Ltd case ...' " It is the contention of the applicant that they have not been paying service tax on the commission/brokerage received from shipping lines and that the non-payment thereof is the subject matter of continuing dispute with Revenue. The applicant, therefore, seeks corrigendum to reflect the factual position. 3. Learned....

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....iz: "11. ... ... It transpires from the SCN as well as from the noticee's submissions that wherever the noticee have acted as agents for the above and received brokerage / commission at the rate of 2% of the freight amount charged by steamers / container owners, they have duly paid service tax on the same.  However, in cases where they have claimed to have 'purchased' such cargo space from....