2018 (3) TMI 772

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....e for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER Per Ms. Sulekha Beevi Brief facts are that the appellants are engaged in providing Custom House Agent Service, BAS etc. and are registered with the service tax department. During the audit of account, it was noticed that the appellant is engaged in booking space for cargo transportation in airlines/ ship. They....

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.... K. Nancy submitted that the issue stands covered by the decision of the Tribunal in the case of Bax Global India Ltd. Vs. Commissioner of Service Tax, Chennai vide Final Order No.42113/2017 dated 18.9.2017 as well as the decision in the case of Greenwich Meridian Logistics (I) Pvt. Ltd. Vs. CST, Mumbai 2016 (43) STR 215. 3. Heard both sides. 4. The demand is made alleging that the appellant....

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....g to Section 2 of the Multi-modal Transportation of Goods Act, 1993. (m) multimodal transport operator means any person who - (i) concludes a multimodal transport contract on his own behalf or through another person acting on his behalf; (ii) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal tra....

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....iae of such contract for carriage. The appellant often, even in the absence of shippers, contract for space or slots in vessels in anticipation of demand and as a distinct business activity. Such a contract forecloses the allotment of such space by the shipping line or steamer agent with the risk of non-usage of the procured space devolving on the appellant. By no stretch is this assumption of ris....