2024 (5) TMI 620

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.... GTA Services. 2. On scrutiny of their financial records and on comparison with the ST-3 returns, it appeared that they were entering into agreements with various customers for clearance of export goods by sea. As per the agreements, they are charging the customers for Ocean Freight, CONCOR/CWC charges, handing charges, CFS charges, Customs/Overtime charges, Agency charges, Documentation charges, Examination charges, opening/repacking charges, sundry charges, etc., in the bills issued by them. On verification of the invoices raised, it appeared that they are excluding (i) Ocean Freight (ii) CWC charges/CONCOR charges (iii) CFS charges from the gross amount charged for the purpose of discharging service tax liability, in respect of the ab....

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....420 92,50,816 10.30 9,52,834 Total         20,32,859 3. Further, it appeared that in respect of GTS service, the appellant is required to discharge service tax of Rs. 5,48,770/- for the period 2008-09 to 2009-10. The appellant accepted this liability in respect of GTA service and deposited an amount of Rs. 5,48,770/- vide challan dated 19.04.2012 with interest amounting to Rs. 2,22,459/- vide separate challan dated 28.04.2012. 4. Further, it appeared to Revenue that the aforementioned discrepancies came to light as a result of verification of the financial records of appellant by the officers of the Department. The appellant assessee failed to discharge tax liability properly and accordin....

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....ount. As the appellant is engaged in purchase and sale of cargo space, the said activity is not service but amounts to trade. The appellant relies on the ruling under in similar circumstances in the case of Tiger Logistics (India) Ltd., Vs CST, Delhi [2022 (63) GSTL 337 (Tri-Del)]. He also relies on the ruling in the case of Haiko Logistics India Pvt Ltd., Vs CST, Delhi [2023 (13) Centax 79 (Tri-Del)] wherein under similar circumstances demand of service tax has been set aside. 7. So far as the demand of service tax of Rs. 20,32,859/- is concerned, Learned Counsel urges that the demand is vague as Revenue has not identified as to for which service or under which head of service tax, tax is short paid. It is natural that there are some re....