2026 (3) TMI 1724

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.... Augustian, Member (Judicial) AND Hon'ble Mr. Pullela Nageswara Rao, Member (Technical) Mr. Joseph Kodianthara, Sr. Advocate for the Appellant Mr. Rajashekar B.N.N., Superintendent (AR) for the Respondent ORDER Per: Pullela Nageswara Rao These 2(two) appeals are filed against Order-in-Appeal No. COCEXCUS-000-APP-201 & 202-2017 dated 14.09.2017 passed by the Commissioner of Centr....

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....le on the above amounts at para 2 above, department has issued show cause notices dated 23.04.2012 and 17.10.2013 for demand of service tax along with the interest and proposal for imposition of penalty for the period October 2010 to September 2011, and October 2011 to September 2012, respectively. On adjudication the adjudicating authority confirmed the demand along with the interest and also imp....

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....ght, this Honourable Tribunal in a recent decision in the case of Freight links International (India) Private Limited had vide Final Order No.21582- 21586/2024 dated 29.10.2024, following the decision of the Hon'ble CESTAT. Delhi in the case of Tiger Logistics (India) Limited - [2022 (63) G.S.T.L. 337 (Tri-Del)] held that the ocean freight or the mark-up on the same cannot be subject to levy o....

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.... adjudicating authority, finding that no service tax can be levied on ocean freight and further that any extra amounts earned due to fluctuation in the rate of exchange is also not taxable. This Order has not been challenged and has therefore attained finality. 6. The Learned Sr. Counsel as regards the demand of service tax on boat hire, launch hire, barge expenses and watchman charges submits ....