TaxTMI 
TaxTMI 
2018 (6) TMI 1362
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....Tax-VI, Mumbai which has held them liable to tax of Rs. 12,62,10,954 for 2010-11 to 2013-14 and Rs. 6,40,80,748 for 2014-15 on two components in the invoice raised on their customers for which tax liability had not been discharged. As the nomenclature of their activity implies, the appellant accepts custody of international cargo that is carried by shipping lines. The appellant was placed on notice for non-discharge of tax liability on the 'international ship and port security charge' and 'special equipment surcharge' included in invoices in which 'documentation fees' - on which tax liability was discharged - 'basic freight' 'bunker adjustment factor' and 'terminal handling charges' - which were not liable to tax - were also enumerated. 2.....
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....rvices, was liable to be included in the taxable value owing to which the demands, along with interest, were confirmed and penalties imposed. 3. The submissions made before the original authority were reiterated by Learned Counsel for appellant who also placed reliance on the decision of the Tribunal in Dr Reddy's Laboratories Ltd v. Commissioner of Customs, Hyderabad [2012 (284) ELT 545 (Tri- Bang)] which held that '6.4 ........ We do not find any reason for giving a specific definition of such terms in the Customs Act/FTDR Act. The terms like FOB, CIF, CIP are well known "Incoterms" (International commercial terms} .......In the light of the above, the claim of the appellant-company that amounts paid in the name of FSC, SCC etc., to the....
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....ulations in relation to motor vehicles with regard to their usage/transportation. The appellant was also responsible for injury or death of any of its employees/drivers engaged for transportation of the vehicles. In case of an accident it was to arrange for police panchnama and other of an accident it was to arrange for police panchnama and other formalities for insurance claim, etc., etc. It is thus evident that the appellant was entrusted to manage distribution and logistics in relation to transport and delivery of the vehicles at the service recipient's depots/dealer's premises. It was not merely making available skilled drivers to the service recipient. Indeed, the drivers were never provided the service recipient but were engaged b....
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....elation to support services of business or commerce, in any manner' The activity for which consideration has been received has not been tested for conformity with legislative intent 5. It is common ground that the recovery intended is the tax on two components in the invoice raised by the appellant on their customers. It is also conceded that freight is not subject to tax. It is too well-known to bear repetition that freight is collected by shipping lines before cargo is loaded thus placing the burden for payment upon the shipper with whom, or with whose representative, the shipping line has a contract for carriage to destination. The consideration received by the appellant is, therefore, restricted to collections from exporters. 6. Und....