2017 (7) TMI 341

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..... - decided in favor of appellant.
Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri D B Shroff, Sr. Advocate with Ms. Sharon Britto, Advocate for the appellant Shri M S Sarangi, Jt. Commissioner (AR) for the respondent ORDER Per: C J Mathew The appellant, M/s DHL Express (India) Pvt Ltd are in appeal against order-in-original no.14-15/ST/SB/2012-13 dated 27th September 2012 of Commissioner (TAR), Mumbai which has confirmed a demand of ₹ 65,81,845 on the amount credited to 'airline incentive-AE' in their books of accounts. It is been held by the adjudicating authority that these are consideration for having rendered 'business auxiliary service', taxable under section 65 (105) (zzb) of Finance Act .....

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..... that in the matter before the Tribunal in re Greenwich Meridian Logistics (India) Pvt Ltd. It was held therein that '6. We notice that the appellant has admitted to receiving commission from shipping lines on account of freight and discharge of tax liability on the same. However, we find no justification for fastening the same liability on all other receipts of the appellant. In Bax Global India Ltd. v. Commissioner of Service Tax, Bangalore [2008 (9) S.T.R. 412 (Tri.-Bang.)], the Tribunal held. '9. ... … … Summing up, we find that the appellants had already discharged the duty liability in respect of the Customs House Agent activities undertaken by him. As regards all the other activities, we find that they do not relate .....

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..... safety of goods and issues a document of title which is a multi-modal bill of lading and commits to delivery at the consignee's end. To ensure such safe delivery, appellant contracts with carriers, by land, sea or air, without diluting its contractual responsibility to the consignor. Such contracting does not involve a transaction between the shipper and the carrier and the shipper is not privy to the minutiae of such contract for carriage. The appellant often, even in the absence of shippers, contract for space or slots in vessels in anticipation of demand and as a distinct business activity. Such a contract forecloses the allotment of such space by the shipping line or steamer agent with the risk of non-usage of the procured space devolvi .....

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