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TMI Blog2015 (10) TMI 1583X X X X Extracts X X X X X X X X Extracts X X X X ..... rected against Original No. 12/CSP(12)COMMR/RGD/10-11 dated 10/12/2010 passed by Commissioner of Central Excise, Raigad. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the issue involved in this case is regarding taxability of an amount received by the appellant herein, who is a Container Freight Station (CFS) on the goods auctioned by them. The said good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reproduce the entire judgement of Maersk India Pvt. Ltd: "These appeal and stay application are directed against the Order-in-Original No: 11/SR(11)COMMR/RGD/09-10 dated 21/01/2010 passed by the Commissioner of Service Tax, Raigad. 2. After hearing both sides, we find that the appeal itself can be disposed of at this stage. Therefore, after granting waiver of pre-deposit, we take the appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appellant submits that in Board's Circular No. 11/1/2002-TRU dated 01/08/2002 it has been clarified that Service Tax is not leviable on the activities of the custodian when he auctions abandoned cargo and VAT/ST is paid in respect of such cargo. Further, in the case of Mysore Sales International Ltd. Vs. Asstt. Commissioner of Central Excise, ST Div., Bangalore reported in 2011 (22) STR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o and ST/VAT is paid in respect of that cargo and the same view has been taken by this Tribunal in the case of Mysore Sales International Ltd. (supra) and India Gateway Terminal (P) Ltd. (supra), following the ratio of the cited decisions, we set aside the impugned order and allow the appeal with consequential relief (if any)." 5. In view of the foregoing, the facts are being very same in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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