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July 2014

2014 (34) STR 383 (Tri.-Chennai) Marine Container Services (South) P. Ltd. vs. CCE (ST) Tirunveli.

By Puloma Dalal, Jayesh Gogri, Mandar Telang Chartered Accountants
Reading Time 1 mins
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Whether margins earned by a steamer agent by booking space on shipping line through another steamer agent is exigible to service tax under “Steamer Agent Service” service? Held, Prima facie, No – Stay granted.

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.

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