Stay abreast with the latest developments in the professional domain along with in-depth analysis through the monthly BCA Journal. Get access to an engaging library of researched publications from the BCAS stable.
Learn MoreExplore past issues of BCA Journal & indulge in a treasure trove of high-quality professional content across format of print, videos & learning events from the BCAS stable.
Learn More
Facts:
Appellant was steamer agent of a particular shipping line and was paying service tax on the services rendered to the said shipping line. Appellant also billed to certain customers who approached them for booking space on a different shipping line. Appellant arranged the booking through another steamer agent and charged its customers extra amount over and above that was paid to another steamer agent. Service tax was demanded on the said margin under “Steamer Agent Service.”
Held:
The Tribunal held that in absence of any evidence that services were provided to shipping lines and payment was received from shipping lines, service tax demand cannot be sustained under “Steamer Agent Service” and accordingly, allowed the stay applications.
