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TMI Blog2013 (8) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... cean freight and air freight cannot be included in the value of Business Support Service – Intercontinental Consultants and Technocrafts Pvt. Ltd. Vs Union of India [2012 (12) TMI 150 - DELHI HIGH COURT] - the differential element of consideration between the freight charged by the steamer lines and the freight charged by the assesse to the customers/exporters – no need to deliver any separate quantification in the order – pre-deposit was waived – Decided partly in favor of assesse. X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant had paid service tax. Major part of the gap between the two figures is due to the fact that applicant has not been paying service tax on freight charges. It appears that a small part of such difference is due to difference in the freight charged by the applicant to their customers and the freight amount paid to the carriers. Revenue was of the view that applicant should have paid service tax on the entire receipts as seen in the financial statement of the applicant. Based on such reasoning, two show cause notices for the period 2006-07 to 2008-09 (upto Jan 09) and Feb 09 to September 09 were issued and after adjudication, an amount of Rs.2,17,50,713/- is confirmed against the applicant for the first period and an amount of Rs.21,37 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td.Vs CST Bangalore 2010 17 STR 266 (Tri.-Bang.) (3)Gudwin Logistics Vs CCE Vadodara - 2010 (18) STR 348 (Tri.-Ahmd.) 7. Ld. AR for Revenue reiterates the findings in the impugned order. He submits that difference in freight charged by the applicant is towards, like commission for promoting business of steamer agents and airlines and therefore at least on this count, pre-deposit should be called for. 8. Considered the submissions on both sides. This Tribunal has already taken a decision that freight charges towards ocean freight and air freight cannot be included in the value of Business Support Service and subjected to service tax under Finance Act, 1994. This view is further strengthened in the light of the decision of Hon. Delhi High ..... X X X X Extracts X X X X X X X X Extracts X X X X
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