2014 (6) TMI 203

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... parts in different countries do not prima facie appear to be taxable under the Head “Business Auxiliary Service”. As such, the pre-deposit of the demand relating to this issue is waived during the pendency of the appeal. As regards the other two issues at (ii) and (iii) above, learned counsel volunteers to pre-deposit the entire amount of service tax amounting to Rs. 6,90,702 - Conditional stay gr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d airlines. (iii) Denial of Cenvat credit. 3. After hearing both sides at length, we find that in regard to the demand of service tax on the profit earned on Ocean Freight Charges, the appellants and their counterparts in different countries do not prima facie appear to be taxable under the Head Business Auxiliary Service . As such, the pre-deposit of the demand relating to this issue is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X