9911796707
TMI Blog2018 (6) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... es rendered to container lines can also be included under this definition - the services falls more correctly under the business auxiliary services - also, the instruction of CBEC dated 17th August, 2011 specifically excludes classification issued and hence does not cover the present issue - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... e of services "to book, advertise or canvass for cargo for or on behalf of a shipping line". We reproduce the definition of "Business Auxiliary Service" and "Steamer Agent" under Service Tax Act. "As per Section 65(19) "Business Auxiliary Service" means any service in relation to, - (i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) promotion or marketing of service provided by the client; or [Explanation - For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, "service in relation to promotion or marketing of service provided by the client" includes any service provided in relation to promotion or marketing of games of ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith goods or services or documents of title to such goods or services; or (ii) collects payment of sale price of such goods or services; or (iii) guarantees for collection or payment for such goods or services; or (iv) undertakes any activities relating to such sale or purchase of such goods or services;" As per 65(100) "Steamer Agent" means any person who undertakes, either directly or indirectly,- a. to perform any service in connection with the ships' husbandry or dispatch including the rendering of administrative work related thereto; or b. to book, advertise or canvass for cargo for or on behalf of a shipping line; or c. to provide container feeder services for or on behalf of a shipping line" 3. The Department's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Since the quantum of demand is less than the threshold laid down by the Central Board of Excise & Customs under CBEC's instruction F No. 390/Misc/163/2010-JC, dated 17th August, 2011, the appeal should not have been field and hence it should be dropped. (ii) The case of M/s Bhuvaneswari Agencies (P) Ltd, classifying the services as Steamer Agents, would squarely apply to their case as it is more specific head while "business auxiliary service" is a generic head. They prayed that the appeal may be dismissed and the Order-in-Appeal may be upheld. 5. During the personal hearing, the representative of Ld. Representativ of the Respondent said that they received commissions from three sources (a) As Custom House Agents from importers an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
