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Case Name : Intermark Shipping Agencies Pvt Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
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Intermark Shipping Agencies Pvt Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Introduction: A recent case before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad dealt with the classification of services provided to shipping lines by Intermark Shipping Agencies Pvt Limited. The dispute centered around whether these services fell under the category of steamer agent, attracting service tax liability. Analysis: Intermark Shipping Agencies Pvt Limited acted as a sub-agent for M/s. Freight Connection India Pvt. Limited, performing services related t...
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