AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2017 (12) TMI 388
X X X X Extracts X X X X
X X X X Extracts X X X X
....ized Representative (DR) - for the appellant. S/Shri Shrinivas Kotni and Sumit Wadhwa, Advocates - for the Respondent. ORDER Per: B. Ravichandran The Revenue filed these two appeals against the original orders passed by the Commissioner dropping the proceedings against the respondent. The proceedings against the respondent were initiated to demand service tax under the category of Busi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....spondent also acted on behalf of various shipping lines and received consideration for their services. In terms of sub-clause (ii) and (iv) under Section 65 (19) of the Finance Act, 1994 the tax liability of the respondent will arise under BAS. 4. The learned Counsel for the respondent contested the appeals. He submitted that the respondents are engaged in the business of multi-modal transport.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he respondent and non-applicability of the tax entry under Section 65 (19) to such activities. It is categorically recorded by the Original Authority that the respondent did not promote or market any service provided by any person who can be considered as their client for such activity. Against this finding we have examined the grounds of appeal by the Revenue. On close examination of the same, we....