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TMI Blog2023 (10) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... ase that this amount is a commission earned by the respondent while acting on behalf of the exporter and said mark-up value is of freight charges and are not to be considered as commission. The demand in the present appeals cannot sustain and deserves to be set aside - The impugned order accordingly, set aside - Appeal allowed. - HON BLE SHRI JUSTICE DILIP GUPTA , PRESIDENT And HON BLE SHRI VASA SESHAGIRI RAO , MEMBER ( TECHNICAL ) Mr. G. Thangaraj , Consultant For the Appellant Ms. Anandalakshmi Ganeshram , Superintendent ( A. R ) For the Respondent ORDER JUSTICE DILIP GUPTA These two appeals are directed against the order dated 17.12.2013 passed by the Commissioner (Appeals) upholding the order dated 18. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. It is trading of cargo space. The relevant discussion is reproduced as under : 7. Regarding the brokerage or commission received from airlines or agents, the ld. Counsel submitted that as a CHA regularly involved in shipment of cargo they book cargo space in the ship/airlines, well in advance, and when the actual cargo is shipped, they charge the client on the basis of rate applicable at the relevant time. There is difference in the 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is of freight charges and are not to be considered as commission. Based on these findings the demand was dropped. We do not find any impropriety in the said finding. The grounds of appeal did not bring any contrary evidence to change such findings. Accordingly, we find no merit in the appeal by Revenue. The appeal is dismissed. 6. Following the decision referred to in para 5 above, we are of the view that the demand cannot sustain and requires to be set aside. The impugned order is set aside. The appeal is allowed with consequential reliefs, if any. ( emphasis supplied ) 6. In view of the aforesaid decision of the Tribunal , the demand in the present appeals cannot sustain and deserves to be set aside. The impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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