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TMI Blog2014 (12) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Commissionerate'. We allow the application with a direction to Registry to amend the cause title in all further proceedings as prayed for. 2. Now, we take up stay petition filed by assessee. After hearing both sides at length, we find that the appeal may be decided at the stage of stay petition hearing. After disposing the stay application, we take up the appeal for hearing. 3. The appellants are registered with the service tax authorities for rendering taxable services under Business Support Service, Business Auxiliary Service and Goods Transport Agency Service. In the present case, the appellants were providing mainly distribution of logistics support service to exporters/importers located in India. The issue relates to as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of tax as per clause (b) of Section 65A (2) of the Finance Act, 1994. 6. On perusal of the impugned order, we find that the adjudicating authority observed that it is a composite service including ocean freight etc. It is also observed that the appellants are engaged in the managing, distribution and logistics, the cargo handling is only incidental to logistics activities and therefore service provided by the appellant would be appropriately classifiable under "Business Support Service". The Tribunal in the case of Agility Logistics Pvt. Ltd. (supra), held as under :- "21. In the case of consideration received for freight we are of the prima facie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision that freight element cannot be included for Service tax, substantial portion of the demand does not appear to be sustainable. In view of the fact that the decision of the Hon'ble High Court of Punjab & Haryana was not available to the Commissioner when the impugned order was passed and also the decision of the Bangalore Bench cited above was also not available to him, we consider it appropriate to set aside the impugned order and allow the stay petition and remand the matter to the Commissioner for fresh consideration after giving opportunity to the appellants to present their case." 8. Ld. advocate submitted that they have mentioned ocean freight separately in their invoices. The sample invoice of 2010 placed by the appellant woul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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