2018 (9) TMI 1893

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....nt : Mr. Swapnil Bangur a/w Mr. J.B. Mishra For The Respondent : None ORDER P.C. 1. This appeal under Section 83 of the Finance Act, 1994 read with Section 35G of the Central Excise Act, 1944 (the Act) challenges the order dated 30th September, 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). 2. Mr. Bangur, learned Counsel appearing in support of....

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....erred in not appreciating the fact that the activity of assessee booking cargo on behalf of Shipping Line / Streamers and so called purchase and sale of Cargo spaces are inter related services getting covered as a Commission Agent under Business Auxiliary Service, as defined under Clause 19 of the erstwhile Section 65 of the Finance Act, 1994? 3. The respondent is registered under the Finance A....

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....d activity for purchase and sale of cargo space on the ship is a part of the consideration / additional consideration received in relation to the services rendered by the respondent to its clients under the head "Business Auxiliary Services". In the above view, the issue which arise for our consideration is the valuation of the services rendered by the respondent in booking cargo on commission bas....