2018 (3) TMI 1595

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hadra Reddy, JC (AR) for the Respondent Per Bench Brief facts are that the appellant is registered with the department to provide services under the category of clearing and forwarding agency service, BAS etc. During the course of audit, it was noticed that the appellants were availing exemption from service tax under Notification No. 4/2004-ST dated 31.3.2004. The department was of the view....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s and taxes. Further, Rule 51 provides that the Act shall have overriding effect on any other law for the time being in force. These provisions would show that the notification cannot be given restrictive interpretation so as to deny the benefit. 3. The ld. AR Shri K. Veerabhadra Reddy reiterated the findings in the impugned order. 4. The facts show that the services provided by the appellan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the vessel. In case of CFS stuffing option, the cargo is transported from exporters factory to CFS by the exporter and at the CFS in the presence of Customs officer, the cargo is stuffed into the container by the appellant and then the containers are moved to the port for onward journey. These import/export cargo services are provided by the appellant to the SEZ units are definitely consumed by....