2023 (10) TMI 113

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....LIP GUPTA , PRESIDENT And HON'BLE SHRI VASA SESHAGIRI RAO , MEMBER ( TECHNICAL ) Mr. G. Thangaraj , Consultant For the Appellant Ms. Anandalakshmi Ganeshram , Superintendent ( A. R ) For the Respondent ORDER JUSTICE DILIP GUPTA These two appeals are directed against the order dated 17.12.2013 passed by the Commissioner (Appeals) upholding the order dated 18.12.2012 passed by the Ass....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntative for the department has supported the impugned order and has contended that it does not call for any interference in these appeals. 5. The dispute in the present case is for the period from 01.01.2011 to 30.06.2012. In the case of Marine Container the period of dispute was from 01.04.2005 to 31.12.2010. The relevant portion of the decision is reproduced below : "5. The main alle....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orters. This amount cannot be subject to service tax as it is an activity involving trading of cargo space. In other words, it is a profit earned on their business and not an amount received towards any service. The ld. Counsel relied on the Board's Circular dated 21-12-2009 in respect of reimbursable expenditure for CHA service and various decided case laws in support of his contention. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is, the exporters. The facts of the case indicated that the mark-up value collected by the respondent from the exporter is an element of profit in the transaction. The respondent when acting as agent on behalf of airlines/shipping lines was discharging service tax w.e.f. 10-9-2004. However, with reference to amount collected from exporters/shippers the original authority clearly recorded that it i....