2019 (3) TMI 1683

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....t Shri D.M. Shinde, Authorized Representative for the Respondent ORDER PER: S.K. MOHANTY This appeal is directed against the impugned order dated 17.07.2015 passed by the Commissioner of Service Tax (Appeals-I), Mumbai. 2. Brief facts of the case are that the appellant is engaged in the business of Freight Forwarders as a None Vessel Owning Carrier Company (NVOCC). The services provided ....

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....t involved accepting containerized cargo and logistic management, including coordination with port authorities to ensure smooth clearance of the containers for both import and export and customs clearance, which involved documentation at various stages. It has also been observed by the DGCEI that the appellant had recovered charges under the description of 'Bill of lading charges', varying from cu....

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....appellant. For arriving at the conclusion that the activities under taken by the appellant fall under the taxable category of business auxiliary service, the Learned Commissioner (Appeals) has relied upon the stay order passed by this Tribunal in the case of Greenwich Meridian Logistics (I) Pvt. Ltd. Feeling aggrieved with the impugned order dated 17.07.2015, the appellant has preferred this appea....

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....reenwich Meridian Logistics (I) Pvt. Ltd., reported in 2013 (032) STR 0753 (Tri.-Mumbai), the Learned Commissioner (Appeals) has held that sale of space for shipping along with other ancillary services provided by the appellant should fall under the definition of business auxiliary service and the appellant should be liable to pay service tax w.e.f. 01.07.2003. It is an admitted fact on record tha....