2018 (8) TMI 1679 - AT - Service Tax

Levy of Service Tax - excess income earned out of Ocean freight amount - Held that - The issue is covered in the decision BAX GLOBAL INDIA LTD. VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI 2017 (9) TMI 1264 - CESTAT CHENNAI , where it was held in appellant favor. Taxability - Commission/ brokerage paid to the shippers - Held that - The said Commission/ brokerage paid to the shippers not taxable - issue held in favor of appellant. CENVAT credit - credit availed on the basis of Debit Notes - Held that - This issue is also now well settled in the appellant s favour in a plethora of decisions. Appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT Chennai ruled in favor of the appellant on multiple issues, including service tax on excess income from ocean freight, taxability of commission/brokerage paid to shippers, and availability of credit based on debit notes. The impugned orders were set aside, and both appeals were allowed with consequential benefits. (2018 (8) TMI 1679 - CESTAT CHENNAI)