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TMI Blog2019 (3) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... Thangaraj, Cons. For the Respondent Shri B. Balamurugan, AC (AR) ORDER Per Bench: Brief facts are that the appellants are registered under the category of Steamer Agents Services, Transport of Goods by Road and Business Auxiliary Service. During the course of audit, it was noticed that the appellants had not paid service tax on certain amounts received by them and also certain amounts reta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Movers reported in 2017 (4) G.S.T.L. 215 (Tri.-Del.) and submitted that the issue stands covered by the said decision. 3. The learned Authorised Representative for the Revenue Shri B. Balamurugan supported the findings in the impugned order. He argued that the appellants were collecting a mark-up on the value of freight charges and, therefore, these are commission, which is subject to levy of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he amount spent for reserving space and the amount they received from the exporters. This amount cannot be subject to service tax as it is an activity involving trading of cargo space. In other words, it is a profit earned on their business and not an amount received towards any service. The ld. Counsel relied on the Board's Circular dated 21-12-2009 in respect of reimbursable expenditure for CHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is to be provided by the respondent on behalf of the client, that is, the exporters. The facts of the case indicated that the mark-up value collected by the respondent from the exporter is an element of profit in the transaction. The respondent when acting as agent on behalf of airlines/shipping lines was discharging service tax w.e.f. 10-9-2004. However, with reference to amount collected fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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