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TMI Blog2015 (12) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of CHA service, there is already a precedent decision in favour of the appellant. As regards the earlier period, we take note of the fact that the activity undertaken by the appellant is only organizing the transportation and in the absence of any evidence to show that no tax has been paid on the transportation activity, it may not be proper to levy tax on the appellant especially in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gurunathan, Addl. Commissioner (AR) ORDER Per B S V Murthy Appellants are licensed Ocean Transportation Intermediary and an IATA agent for all major airlines. They provide customer-specific air/ocean freight programmes to shippers as well as importers of all sizes. Taking a view that the services provided and amount charged towards freight by the appellant during the period 2007-2008 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He submits that the amount has been demanded from 2010 onwards on CHA service since appellant obtained CHA registration thereafter and prior to that it has been charged under C F service. As regards CHA service, he relies upon the decision of the Tribunal in the case of Bags Global India Ltd.: 2008 (9) STR 412 (Tri.-Bang.) wherein it was held that freight charges collected for transportation se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he customers in respect of these transactions. As regards the demand for 'Business Support Service', the appellant has only identified the transporter and mode of transportation for the customers and the department's view is that appellant has lent logistical support to the customer. The logistical support involves many types of activities and not mere transportation. From the facts as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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