2025 (2) TMI 315

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.... JUDICIAL ) And HON'BLE MRS. R. BHAGYA DEVI , MEMBER ( TECHNICAL ) Shri P. Satheesan, Advocate for the Appellant Shri M.A. Jithendra, Asst. Com., Authorised Representative for the Respondent ORDER PER : P.A. AUGUSTIAN The issue in the present appeal is whether the Appellant is liable to pay Service Tax on income earned from freight forwarding activity pertaining to the ocean fre....

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.... 1994, Service Tax of Rs.1,42,38,312/- was demanded. Further, for the period from 10/2010 to 09/2011, a demand notice for Rs.2,61,81,299/- was issued. The two show-cause notices were taken up for adjudication and the demands were confirmed along with interest and imposed penalties under the provisions of the Finance Act, 1994 vide Orders-in-Original No.09 & 10/2013/ST dated 18.01.2013. Aggrieved b....

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....0197-20199/2015 and allowed the appeals vide Final Order No.21582 - 21586/2024 dated 29.10.2024. 5. Learned Authorised Representative for the Revenue reiterated the findings in the impugned order. 6. Heard both sides and perused the records. We find that while allowing the Service Tax Appeal Nos.23864-23865/2014 and ST/20197-20199/2015, this Tribunal vide Final Order No.21582 - 21586/2024 da....

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....e. The third important element is the consideration for the service. Any amount received must be for the service and it cannot be for some other purpose. For instance, if any amount is received towards any compensation, such amount cannot be taxed. 9. As far as the differential in ocean freight is concerned, the appellant buys space on ships from the Shipping Line and the Shipping Line is....