2019 (1) TMI 440

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....or the Appellant Shri K. Veerabhadra Reddy, ADC (AR) For the Respondent ORDER The brief facts are that the appellants are registered under the category of Steamer Agent Service, Goods Transport Agency Service, Business Auxiliary Service, Business Support Service etc. During the course of audit, it was noticed that the appellants had been collecting amounts in the nature of ocean freight. Acc....

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....of steamer agent services. The freight for the cargo is collected from the customer for imports or exports, as the case may be and subsequently paid to the liner. The ocean freight for exports and imports cannot be subject to service tax. The said issue has been decided by the Tribunal in the case of Bax Global India Ltd. vs. Commissioner of Service Tax (2008) 9 STR 412. She also relied upon the....