2025 (9) TMI 1770

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....L) AND HON'BLE MR. A.K. JYOTISHI, MEMBER (TECHNICAL) Ms. Radhika Shivaranjini, Advocate for the Appellant Shri Vinod Kumar Garhwal, Superintendent (AR) for the Respondent PER: D.M. MISRA These appeals are filed against Order-in-Appeal No. 408 to 411/2013 dated 06.09.2013 passed by the Commissioner of Central Excise, (Appeals-II), Bangalore. 2. Briefly stated that the facts of th....

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....ight i.e.., the difference between freight collected from customers in India and freight actually paid to counter parts in foreign. On adjudication, service tax demand of Rs.6,59,885/- was confirmed along with interest and also imposed penalty under Section 76 of the Finance Act, 1994. On appeal before the learned Commissioner (A), who confirmed the order of the lower authority. Aggrieved by this ....

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.... liberally quoting from the Order dated 30.01.2018: "4. Heard both sides. The short question to be decided is whether the appellant is liable to pay Service tax on the profit margin made on the freight under Cargo Handling Service and whether liable to pay Service Tax on Commission received as an agent. These issues stand settled in the appellant's own case vide Final Order No.40241/2018 ....

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....ndling of import cargo by the appellants. No evidence to that effect has been discussed in the impugned order also. The impugned order infer that these fees/charges are to be attributed to the 'Cargo Handling Service' without identifying the presence of physical handling of cargo by the appellant. We find that there is no evidence to identify the appellant's activities as "Cargo Handling Agent". A....