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TMI Blog2020 (3) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... dering it as an input service so as to include the charges in the taxable income. The amount received is nothing but profit from sale. In the present case also the demand is under BSS. In Surya Shipping the Tribunal held that the activity not being a service cannot be subject to levy of service tax under BSS also. Demand cannot sustain - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.362 of 2012, 363 of 2012 - Final Order Nos. 40273-40274/2020 - Dated:- 10-2-2020 - HON BLE MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND HON BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri N. Prasad, Advocate For the Appellant Shri Arul C. Durairaj, Superintendent (AR) For the Respondent ORDER PER : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15,11,33,113 Imposed under Section 75(not quantified) 2. ST/363/ 2012 6/6/2011 dt.11.1.11 July 2009 to March 2010 OIO No.16 17/2012 dt. 21.3.12 1,68,57,902 1,68,57,902 It is submitted by him that the department has proceeded to demand service tax on the ocean freight collected by the appellant under the category of Business Support Service . Ld. counsel explained the activity of collection of ocean freight by the appellant. In the year 2000, appellant has achieved recognition to carry on the business of Multi Modal Transport Operator. They are freight forwarders whose business is to receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by him that the activity of purchase and sale of cargo space provided by the appellant is input service for the various output service provided by the appellant. The said expenses are for providing output service and therefore should be included in the taxable value for discharging service tax. The activity is taxable service under BSS. 5. We have heard the submissions made by both sides and also perused the records. 6. It is brought out from the facts explained by both sides that activity is nothing but purchase and sale of cargo space. The amount received for such activity is a profit earned for purchase and sale of the cargo space. The Tribunal in the case of Surya Shipping (supra) has analyzed the very same issue and observed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders in respect of appeal nos.ST/00026/2008 and ST/20005/2009. Aggrieved, assessees are before this forum. We find that the facts of this case are pari materia with those in Skylift Cargo (P) Ltd. (supra) and La Freight Pvt. Ltd. Vs. CST Chennai (supra) relied upon by Ld. Advocate wherein the issue was held in favour of the assessee. We also find that the same view has been taken by this Tribunal earlier also in the case of Tax Global India Ltd. Vs CST Chennai [Final Order No.42113/2017 dt. 18.09.2017 in Appeal No.ST/150/2008]. We do not find any ground to take a different view. Hence following the ratio already laid down, we set aside the impugned order and allow the appeals with consequential benefits if any, as per law. The Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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