2010 (3) TMI 223

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..... – CHA arranged containers for their clients, who are the exporters, through steamer agent and the steamer agent pays brokerage to the assessees for the services during 2004-05 – held that: since the secondary services ultimately get consumed/merged with services that are being exported, no service tax would be leviable on such secondary services, the assessees cannot be held liable to pay service .....

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..... ice was adjudicated by the Asst. Commissioner who accepted the assessees contention of non-liability of service tax. The order was reviewed by the Commissioner who held that assessees had received commission for arranging containers for their client for the purpose of export and hence the assessees were liable to pay service tax under the category of 'Business Auxiliary Service'. He, therefore, co .....

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..... ort from Tribunal's decision in Lee & Muir Head Pvt. Ltd. Vs Commissioner of Service Tax, Bangalore [2009 (14) STR 348]. In this view of the matter, I set aside the impugned order and allow the appeal without recording any finding on the other submissions raised by the assessees that the order-in-revision is a departure from the revision notice. (Dictated and pronounced in open court) (JYOTI BA .....

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