9911796707
TMI Blog2018 (3) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... incentives received from the liners based on the quantum of freight business made available to the liners - Held that: - the matter stands settled by the Tribunal decision in the case of Bax Global India Ltd Vs CST Chennai [2017 (9) TMI 1264 - CESTAT CHENNAI], where it was held that The appellant pre-books the slots even before they get an order from their exporter or other client. It is not the case that the appellants are doing on behalf of client only after they get an export order. GTA services - CENVAT credit - Held that: - the amounts have been paid before issue of show cause notice. The fact of payment of interest on delayed reversal of credit needs to be verified by the authorities below - provisions of Section 80 can be invoked ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, covering more than one customer, such consolidated cargo will have to be split and distributed to the respective consignees. For this, separate fees are collected. The Id. Counsel explained the various heads under which they received consideration from the client which is sought to be taxed as Cargo Handling Service. Collect Fee is a fee towards collection of freight prepaid by the contracting counterpart abroad with reference to freight. Currency adjustment factor is a fee collected as a percentage of ocean freight to meet the fluctuation in foreign exchange; Delivery order fee is collected from the client to issue delivery order; Courier charges are for cost incurred in couriering the documents connected to the shipment; Break ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax liability for GTA and denial of credit on various input services are not contested. In fact, they have paid full service tax liability / reversed the credit much before issue of show cause notice, when the matter was pointed out by the officers. Accordingly, praying for invoking provisions of Section 80, Id. Counsel pleaded for setting aside the penalties. 4. The Ld. A.R supports the findings of the lower authorities. He submitted that the appellants are involved in a range of activities which will fall in the overall ambit of Cargo Handling Service . The services provided by the appellants are mainly with reference to import cargo and some of the aspects of their activity will specifically fall under such tax entry, though the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that there is no evidence to identify the appellant's activities as Cargo Handling Agent . Accordingly, the service tax liability on this account will not survive. 7. Regarding tax liability under BAS for incentives received from liners, we note that the matter stands settled by the Tribunal decision in the case of Bax Global India Ltd Vs CST Chennai vide Final order No.42113/2017 dt. 18.092017. Following the said ratio, we hold that service tax liability of the appellant on this issue cannot sustain. 8. Regarding admitted and paid liabilities on GTA service and ineligible cenvat credit, we note that the amounts have been paid before issue of show cause notice. The fact of payment of interest on delayed reversal of credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
