TaxTMI 
TaxTMI 
2018 (5) TMI 409
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is not discharging service tax on such amount received. The officers of preventive unit visited the premises and recovered documents and recorded statements. Pursuant to this, show cause notices were issued for the period 2004 - 2005 and 2005 - 2006 under the category of 'Customs House Agent Service' demanding service tax along with interest and also proposing to impose penalty. After due process of law, the original authority confirmed the proposals in the show cause notice. In appeal, Commissioner (Appeals) upheld the same. Hence appellants have filed these appeals. 2. On behalf of the appellant, learned counsel Ms. S.Nandita Das explained the activity carried out by the appellant on which the department has now sought to demand service....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 K. Veerabhadra Reddy reiterated the findings in the impugned order. He explained that there are merchant vessels ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....as commission agent. 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. 27....