2025 (2) TMI 315

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..... R. BHAGYA DEVI , MEMBER ( TECHNICAL ) Shri P. Satheesan, Advocate for the Appellant Shri M.A. Jithendra, Asst. Com., Authorised Representative for the Respondent ORDER PER : P.A. AUGUSTIAN The issue in the present appeal is whether the Appellant is liable to pay Service Tax on income earned from freight forwarding activity pertaining to the ocean freight related to the ocean cargo and the ma .....

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..... anded. Further, for the period from 10/2010 to 09/2011, a demand notice for Rs.2,61,81,299/- was issued. The two show-cause notices were taken up for adjudication and the demands were confirmed along with interest and imposed penalties under the provisions of the Finance Act, 1994 vide Orders-in-Original No.09 & 10/2013/ST dated 18.01.2013. Aggrieved by the order, the appellant filed appeals befor .....

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..... al Order No.21582 - 21586/2024 dated 29.10.2024. 5. Learned Authorised Representative for the Revenue reiterated the findings in the impugned order. 6. Heard both sides and perused the records. We find that while allowing the Service Tax Appeal Nos.23864-23865/2014 and ST/20197-20199/2015, this Tribunal vide Final Order No.21582 - 21586/2024 dated 29.10.2024 has taken the following decision: " .....

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..... e. Any amount received must be for the service and it cannot be for some other purpose. For instance, if any amount is received towards any compensation, such amount cannot be taxed. 9. As far as the differential in ocean freight is concerned, the appellant buys space on ships from the Shipping Line and the Shipping Line issues a Master Bill of Lading in favour of the appellant. In turn, it sell .....

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..... ed from such business be termed consideration for service. Respectfully following Satkar Logistics, Nilja Shipping Pvt. Ltd., Surya Shipping and ITC Freight Services, we hold that the appellant is not liable to pay service tax.'" 7. Following the ratio of the above decision, we set aside the impugned order and allow the appeal. ( Dictated and pronounced in Open Court )
Case laws, Decisions, .....

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