Ocean freight was prima facie not covered under any entry, hence, could not be covered under BSS also

CESTAT, CHENNAI BENCH Agility Logistics (P.) Ltd. Versus Commissioner of Service Tax FINAL ORDER NOs. 892-893/2012 STAY ORDER NOs. 765-766/2012 MISC. ORDER NOs. 749-754/2012 application nos. st/s/185 & 186/2010 st/misc./387 & 377 of 2010 and others Appeal Nos. 326 & 327 of 2010 AUGUST  28, 2012 ORDER Mathew John, Technical Member Two appeals along with two stay petitions are being considered in this proceeding. Both the appeals arise from the same impugned order numbered as Order-in-Original Nos. 7 & 8 dated 29-01-2010 adjudicating two different Show Cause No...