2024 (5) TMI 1704

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....2024 in Service Tax Appeal No. 42274 of 2014 And Service Tax Miscellaneous Application No. 40157 of 2024, Service Tax Miscellaneous Application No. 40158 of 2024 in Service Tax Appeal No. 42455 of 2014 - Final Order Nos. 40516 - 40517/2024<br>Service Tax<br>Hon'ble Ms. Sulekha Beevi C.S., Member (Judicial) And Hon'ble Mr. Vasa Seshagiri Rao, Member (Technical) For the Appellant/Applicant : Mr. ....

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....confirmed the demand, interest and imposed penalties. On such order, the appellant filed appeal before the Commissioner (Appeals) who upheld the same. Hence these appeals. 2.1 The Ld. Consultant Shri Anup Sinha appeared and argued for the appellant. It is submitted that the allegation against the appellant is that they have collected excess amount under ocean freight charges. Ocean freight per ....

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....Service Tax [2023 (6) CENTAX 22 (Tribunal Mad.)] had considered the very same issue and held that ocean freight charges are not subject to levy of service tax. It is prayed that the appeals may be allowed. 3. The Ld. Authorized Representative Shri Harendra Singh Pal appeared and argued for the Department. The findings in the impugned order was reiterated. 4. Heard both sides. 5. The issue....