2014 (10) TMI 412

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..... appellant therein approached another shipping line and which allowed them to carry their cargo and paid them for the services rendered by appellants, which is not the case, in the present appeal - any evidence on record in this case to show that the services were rendered to a shipping line and payment was received from shipping line. That being the case, prima facie, the demand under the head fo .....

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..... ir goods by sea to destinations not served by M/s. Yang Ming Ltd. They approach other steamer agents for space. On such space booked the applicant bills certain amounts over and above the amounts billed by the other steamer agents. The department wanted to charge Service Tax on this differential amounts under the head of Steamer Agent Service and issued Show Cause Notice for Service Tax not paid d .....

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..... inder, the learned counsel submits that in the case of Chakiat Agencies Pvt. Ltd. (supra) the appellant therein approached another shipping line and which allowed them to carry their cargo and paid them for the services rendered by appellants, which is not the case, in the present appeal. 6. Considered the arguments of both sides, we do not find any evidence on record in this case to show that .....

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