9911796707
TMI Blog2018 (9) TMI 1893X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of Section 83 of the Finance Act, 1994 r/w Section 35G(1) and 35L(1)(b) of the Act would not be maintainable before this Court - The appeal in respect of the same would be to the Hon'ble Supreme Court as it is an issue dealing with the valuation of services. Appeal dismissed being not maintainable. - CENTRAL EXCISE APPEAL NO. 60 OF 2017 - - - Dated:- 6-9-2018 - MR M. S. SANKL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchase of cargo space or slots in vessels is a distinct business from booking cargo from shipping lines / streamers on commission basis, though consideration received from both services is terms as Freight Charges ? ( b) Whether in the facts and circumstances of the case, the Tribunal was right in holding that bulk booking of Cargo space or slots by the assessee amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of its business enters into contracts with Shipping Lines for carriage of Cargo by sea on the aforesaid services tax was being paid under the head business auxiliary service . Besides the above, the respondent is also booking cargo space on ships and earning income on that count under the head Ocean Freight . 4. The issue that arose for consideration before the Tribunal was whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
