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TMI Blog2014 (2) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... arely falls within the definition of steamer agent service - booking of cargo space would be liable to service tax and accordingly pre-deposit of the duty demand pertaining to normal period of limitation is ordered - Following decision of Greenwich Meridian Logistic (I) Pvt. [2013 (9) TMI 260 - BOMBAY HIGH COURT] - Conditional stay granted. - ST/85386 to 85388/2013 - - - Dated:- 10-12-2013 - P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, demand to this extent is not tenable in law. As regards the balance demand, the impugned demand pertains to service tax on difference in ocean freight collected by the appellant from the service recipient and the amount paid to the shipping lines. It is his contention that ocean freight cannot be liable to service tax and relies on the decisions of this tribunal in the case of K Steamshi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and, therefore demand to this extent would not be sustainable. As regards the balance demand, it is his contention that the appellant has rendered service in relation to booking of cargo and the extra freight collected is the commission earned on such booking of cargo and, therefore, they are liable to service tax. To that extent, the impugned order is sustainable in law. 5. We have carefully ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of cargo space would be liable to service tax and accordingly ordered pre-deposit of the duty demand pertaining to normal period of limitation. The said decision was challenged by the appellant before the hon'ble High Court of Bombay and the hon'ble High Court vide decision dated 03/09/2013 reported in while upholding the pre-deposit order, reduced the deposit to 50% of the service tax demand f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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