2019 (3) TMI 1502

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....ts, it was noticed that the appellants had raised invoices on their customers on the following charges. Sl. No. Charges 01 Bill of Lading 02 Terminal Handling Charges 03 Agency Charges 04 Transport Cost 05 Loading and Unloading Charges 06 Measurement Charges 07 Striping Charges 08 Palatization Charges 09 Customs Clearance Charges 10 Wharfage Charges 11 Cargo Shifting Charges 12 Survey Charges 13 Stuffing Charges 14 Handling Charges 15 CMC-EDI Charges 16 Fumigation Charges 17 AAI Charges 18 Insurance Charges 19 Demurrage Charges 20 Fort Lift Charges 21 Bond Charges 2. It was noticed that they did not include ....

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....ght 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 (35) S.T.R. 858 (Tri.-Chennai). (iii) M/s. APL Logistics (India) Pvt., Ltd., Vs Commissioner of Central Excise, Chennai-III reported in 2014 (36) S.T.R. 1310 (Tri.-Chennai). (iv) M/s. Greenwich Meridian Logictics (I) Pvt Ltd. Vs Commissioner of Service Tax, Mumbai reported in 2016 (43) S.T.R. 215 (Tri. -Mum.). He, therefore, prayed to set aside the demand. 4. The learned Authorised Representative Shri....