2013 (11) TMI 761

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..... ording to Revenue, this amount will be taxable under the Business Auxiliary Service. - Held that:- In view of the decision in M/s. Leaap International Pvt. Ltd. Versus The Commissioner of Service Tax [2013 (5) TMI 112 - MADRAS HIGH COURT], prima facie case is against the assessee - stay granted partly. - ST/182, 183/12 - - - Dated:- 21-6-2013 - SHRI. P.K. DAS AND SHRI. MATHEW JOHN, JJ. For .....

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..... argo transportation in Airlines/Ships and pay charges for the same. They collected charges in excess of the charges paid to airlines/ships. According to Revenue, this amount will be taxable under the Business Auxiliary Service. 4. Ld. consultant submits that this is a part ocean freight and used for export. He also drew the attention of the Bench the case of Agility Logistics (P) Ltd. Vs CST [Fi .....

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..... by the manufacturer or the service provider as the case may be. In this case, the applicant booked the space for cargo for transporting of their clients goods, which has been utilized by the exporter/importer. Prima facie, it appears that the extra amount collected by the applicant is in relation to the procurement of that service. We agree with the contention of the learned authorised representat .....

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