2023 (10) TMI 808

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....MEMBER (TECHNICAL) Present for the Appellant : Ms. Poorvi Asati, Advocate Present for the Respondent: Ms. Jaya Kumari, Authorised Representative ORDER The issue involved in both the appeals is regarding demand of service tax on the mark-up earned over and above by the freight amount by the appellant in view of the sale of cargo space to the exporters. 2. The appellant is a freight f....

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.... for the department has, however, supported the impugned order and has contended that they do not call for any interference in this appeal. 5. The issue that arose for decision before the Tribunal in Tiger Logistics is also the same issue that has arisen for consideration in these two appeals. After a consideration of the provisions of the Finance Act, 1994 [The Finance Act] the Tribunal observ....

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....the appellant buys space on ships from the Shipping Line and the Shipping Line issues a Master Bill of Lading in favour of the appellant. In turn, it sells the space to its customers and issues a House Bill of Lading to each of them. The first leg is the contract between the Shipping line and the appellant. The second leg is the contract between the appellant and its customers. Evidently, anyone w....