2017 (8) TMI 400

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....eived. The officers of preventive unit visited the premises and recovered documents and recorded statements. Pursuant to this, a show cause notice was issued for the period 1999 2000 to 2003 2004 under the category of Steamer Agent Service demanding service tax to the tune of Rs. 92,651/- along with interest and also proposing to impose penalty. After due process of law, the original authority dropped the proceedings. The department issued a show cause notice invoking section 84 of the Finance Act, 1994 proposing for revision of the order passed by the adjudicating authority and in such revisionary proceedings, the Commissioner confirmed the demand along with interest and imposed penalty of Rs. 100,000/- under section 78 of the Finance Act.....

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....alore - 2009 (14) STR 348 (Tri. Bang.) (b) St. John Freight Systems Ltd. - Order-in-Appeal No.275/2010 dated 20.7.2010 (c) Interocean Shipping Company Vs. Commissioner of Service Tax, Delhi - 2012-TIOL-1824-CESTAT-DEL (d) Leader Engg. Works Vs. Commissioner of Central Excise, Chandigarh - 2006 (197) ELT 469 (SC) (e) Kartar Rolling Mills Vs. Commissioner of Central Excise, New Delhi - 2006 (197) ELT 151 (SC) (f) Boving Fouress Ltd. Vs. Commissioner of Centr al Excise, Chennai - 2006 (202) ELT 389 (SC) (g) Robinson Air Services Vs. Commissioner of Central Excise, Chennai-II - Final Order No.53632/2016 dated 16.9.2016 3. Learned AR Shri A. Cletus reiterated the findings in the revision order. He explained that there are merchant vessels....

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....nt. Moreover, Board's Circular dated 25-4-2003 clarifies that the secondary service providers are not taxable. In fact the appellants are secondary service providers for the shipping lines, so they would not be covered in view of the Board's circular. Therefore, we are of the view that the brokerage commission of 2% paid for booking of export cargo cannot be taxed under the category of "Business Auxiliary Services". 6. It is also brought to our notice that the same adjudicating authority vide Order-in-Original No.37/2009 (STV) dated 19.6.2009 in the case of St. Johns Freight Systems Ltd. had confirmed the demand of service tax under the category of steamer agent service and vide Order-in-Appeal No. 275/2010 dated 20.7.2010, the Com....