2019 (2) TMI 489

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....nde, Assistant Commissioner (AR), for respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against order-in-appeal No. PD/795/STII/2014 dated 24.9.2014 passed by the Commissioner of Central Excise and Service Tax, Mumbai-IV. 2. Briefly stated the facts of the case are that the appellant is engaged in providing services relating to freight forwarding and consolidating, which involves....

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....ng the services provided by them are not in the nature of clearing and forwarding agent service, but the service provided by them was by arranging space in airlines and in ships for which they earn profit as an intermediary, hence cannot be taxed under the category of clearing and forwarding service. Therefore, confirmation of demand against them is incorrect and unsustainable in law. It is his gr....

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....the judgments of the Hon'ble Supreme Court in the case of Asstt. Commr., Commercial Tax Department, Works Contract & Leasing, Kota vs. Shukla & Brothers - 2016 (46) STR 3 (SC) and Joint Commr. of Income Tax, Surat vs. Saheli Leasing & Industries Ltd. - 2010 (253) ELT 705 (SC). 4. Per contra, learned AR for the Revenue reiterated the findings of the learned Commissioner (Appeals). He has fairly a....