2018 (6) TMI 723

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....rajan, AC (AR) for the Respondent Per Bench 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 paid charges for space bookings to the respective airlines/steam....

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....cision of the Tribunal in the case of BAS 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 had received consideration for pre-booking of space in airli....

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....t, 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 transportation, and who assumes responsibility for the performance of the said contra....

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....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 risk within the scope of agency function. Ergo, it is nothing but a principal-to-principal transaction and the ....