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TMI Blog2017 (12) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the freight element or any profit on such freight cannot be subjected to tax under BAS - reliance placed in the case of Greenwich Meridian Logistics (I) Pvt. Ltd. vs. CST, Mumbai [2016 (4) TMI 547 - CESTAT MUMBAI] - appeal dismissed - decided against Revenue. - Service Tax Appeals No.710 of 2012 and 57237 of 2013 - ST/A/57399-57400/2017-CU[DB] - Dated:- 24-10-2017 - Shri. S.K. Mohanty, Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng lines. Accordingly, he dropped the demand proceedings against the respondent. 2. Aggrieved the Revenue is in appeal. 3. The learned AR elaborating the grounds of appeal submitted that the respondents are getting various considerations and termed the same as freight TLC, local charges, documentation charges etc. The Original Authority erred in dropping demand against the respondent. The fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son. The terms of agreement are very clear and the Original Authority examined and appreciated the facts alongwith the tax entry in a proper way. There is nothing in the present appeals by the Revenue to interfere with the findings. He relied on various decided cases involving similar set of facts. 5. We have heard both the sides and perused the appeal record. On close examination of the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the arrangement relating to shipment of cargo provided by the shippers, the freight element or any profit on such freight cannot be subjected to tax under BAS. A reference can be made to a recent decision of the Tribunal in Bax Global India Ltd. Vs. CST, Chennai vide final order No.42113 of 2017 dated 18/09/2017 and in Greenwich Meridian Logistics (I) Pvt. Ltd. vs. CST, Mumbai 2016 (43) S. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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