TaxTMI 
TaxTMI 
2019 (3) TMI 1502
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.... Appellant Shri G. Natarajan, Adv. For the Respondent Shri A. Cletus, ADC (AR) ORDER Per Bench: Brief facts are that the appellants are providing logistics support for the exporters and importers in transport and cargo from their branches situated at various places. During the course of audit of accounts, it was noticed that the appellants had raised invoices on their customers on the foll....
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.... not include the same in the taxable value. Show-cause notice was issued, inter alia, raising the above allegations, alleging short-payment of service tax and proposing to demand the service tax under Business Support Service along with interest and also for imposing penalties. After due process of law, the original authority confirmed the service tax under Business Auxiliary Services and imposed ....
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....siness Auxiliary Service. Further, the said issue, whether Ocean Freight Charges are subject to levy of service tax is decided by Tribunal in various judgments as under: - (i) M/s. DHL Lemur Logistics PVT. Ltd., Vs Commissioner of Service Tax, Bangalore reported in 2010 (17) S.T.R. 266 (Tri. -Bang.). (ii) M/s. Agility Logistics Pvt Ltd., Vs Commissioner of Service Tax, Chennai reported in 2014 ....
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....submitted that the department has filed a cross objection against this conclusion of the Commissioner. He prayed that the said contention raised by the department in the cross objection may be considered. 5. Heard both sides. 6. In the list given above, the appellants have already discharged service tax on charges collected from Sl.Nos.1 to 14. With regard to Sl.Nos.15 to 21, the learned counsel....