Case Law Details
CMA CGM Agencies (India) Private Limited Vs Commissioner of Service Tax (CESTAT Kolkata)
CESTAT find that with regard to documentation charges, the demand has been raised for the period October, 2002 to April, 2006 by issuance of show-cause notice dated 22.04.2008 by invoking extended period of limitation. As the assessee was showing their transactions of documentation charges in their ST-3 Returns regularly, which is evident from the show-cause notice itself. In that circumstances, the demand of service tax on documentation charges from the period October, 2002 to April, 2006 is barred by limitation.
Further, the demand has been raised under the category of “Steamer Agent Services”, in fact, it is “Business Support Services”, which came into effect from 01.05.2006, therefore, at the best, the said service can be considered as “Business Support Service”. Therefore, the documentation services are not liable to tax prior to 1st May, 2006. We, therefore, hold that the documentation services are not taxable during the impugned period. Accordingly, the appeal filed by the assesse is allowed.
FULL TEXT OF THE CESTAT KOLKATA ORDER
Both sides are in appeal against the impugned order dated 30.01.2009 passed by the Ld.Commissioner of Service Tax, Kolkata.
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