2016 (1) TMI 736 - SCH - Service Tax

Classification of service - Broker v/s Commission agent - activities of the respondent assessee as ship brokers - Tribunal in 2012 (12) TMI 477 - CESTAT NEW DELHI set aside the demand by observing that, From the nature of their activity it is clear that brokers are purely intermediaries who do not act on behalf of either ship owner or the charterer and, therefore, they cannot be said to be commission agents & not covered by the definition of Business Auxiliary Service - Apex Court dismissed the revenue appeal on ground of delay as well as on merit of the case.

Summary

The Supreme Court dismissed the appeals due to an inordinate delay of 864 days in filing, with no satisfactory explanation. The appeals were found to be devoid of merit and were dismissed on both grounds of delay and merits.