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2014 (2) TMI 146 - CESTAT MUMBAIDemand of service tax - Imposition of equivalent penalty - Appellant submits that there is a duplication of demands - Steamer Agent Service - Held that:- what the appellant has undertaken is booking/canvassing of cargo. Therefore, the activity undertaken by the appellant squarely falls within the definition of steamer agent service - booking of cargo space would be liable to service tax and accordingly pre-deposit of the duty demand pertaining to normal period of limitation is ordered - Following decision of Greenwich Meridian Logistic (I) Pvt. [2013 (9) TMI 260 - BOMBAY HIGH COURT] - Conditional stay granted.
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