2024 (2) TMI 565

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....on is whether the Revenue is justified in inter alia demanding Service Tax of: - (i) Rs.29,25,509/- for the period from April 2010 to March 2011; and (ii) Rs.51,16,113/- for the period from April 2011 to March 2012 both under 'Business Auxiliary Service' ('BAS' for short). 2. Brief undisputed facts that emerge from the Show Cause Notice No. 488/2011 dated 17.10.2011, the Statement of Demand No. 263/2012 dated 28.09.2012 and the common impugned Order-in-Original Nos. 7 & 8/2014 dated 27.08.2014 are that the appellant, M/s. Gordon Woodroffe Logistics Pvt. Ltd., Chennai, was booking space for cargo transportation in airlines / ships; during audit of accounts of the appellant, the Officers of the Internal Audit of the Service Tax Commissi....

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.... the appellant and Shri Harendra Singh Pal, Ld. Assistant Commissioner and Shri M. Ambe, Ld. Deputy Commissioner, for the Revenue. Since a common issue is involved in both these appeals, they are considered for common disposal. 6. The Ld. Chartered Accountant inter alia relied on the Order of this Bench in the appellant's own cases for an earlier period in Final Order Nos. 40294-40295 of 2019 dated 07.02.2019 in Service Tax Appeal Nos. 182 and 183 of 2012 wherein, according to him, an identical issue has been decided in favour of the appellant and that the demand raised in the impugned orders therein have been set aside. He would also contend that there being no change in the facts, the ratio of the earlier order of this Bench in the appe....

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....discounts received from the airline are based on the volume of goods exported and no service tax is collected and paid on the same. Hence their grievance was that service tax was sought to be collected on discounts received from the airlines ...." 8.3 We have very carefully perused the Show Cause Notice, the Statement of Demand and also the impugned order. We do not see anywhere in any of the above documents as to any of the above facts being involved in the case on hand. Here, the appellant is straightaway treated as a commission agent and consequently, Service Tax was demanded from the appellant for the services allegedly rendered under BAS. There is no whisper about any incentive being received from the liners being commission on sales ....