liner. The service rendered to other steamer agents cannot be considered for tax liability under "Steamer Agents Service". If at all, it should ... services rendered to other steamer agents. The same is not liable to be taxed as 'Steamer Agent Service'. At best, it could
levied on
the steamer agent, since the steamer agent is neither
the provider nor the receiver of the service, nor in any
manner connected with ... levy and payment of service tax to only the
service provider and service recipient.
vi. The steamer agents are attempting to artificially
bifurcate a single
well as Steamer
4
Service Tax Appeal Nos. 81&82/2005
Service Tax Appeal Nos. 108&109/2006
Service Tax Appeal ... cannot demand Service Tax.
6
Service Tax Appeal Nos. 81&82/2005
Service Tax Appeal Nos. 108&109/2006
Service Tax Appeal
well as Steamer
4
Service Tax Appeal Nos. 81&82/2005
Service Tax Appeal Nos. 108&109/2006
Service Tax Appeal ... cannot demand Service Tax.
6
Service Tax Appeal Nos. 81&82/2005
Service Tax Appeal Nos. 108&109/2006
Service Tax Appeal
well as Steamer
4
Service Tax Appeal Nos. 81&82/2005
Service Tax Appeal Nos. 108&109/2006
Service Tax Appeal ... cannot demand Service Tax.
6
Service Tax Appeal Nos. 81&82/2005
Service Tax Appeal Nos. 108&109/2006
Service Tax Appeal
well as Steamer
4
Service Tax Appeal Nos. 81&82/2005
Service Tax Appeal Nos. 108&109/2006
Service Tax Appeal ... cannot demand Service Tax.
6
Service Tax Appeal Nos. 81&82/2005
Service Tax Appeal Nos. 108&109/2006
Service Tax Appeal
well as Steamer
4
Service Tax Appeal Nos. 81&82/2005
Service Tax Appeal Nos. 108&109/2006
Service Tax Appeal ... cannot demand Service Tax.
6
Service Tax Appeal Nos. 81&82/2005
Service Tax Appeal Nos. 108&109/2006
Service Tax Appeal
well as Steamer
4
Service Tax Appeal Nos. 81&82/2005
Service Tax Appeal Nos. 108&109/2006
Service Tax Appeal ... cannot demand Service Tax.
6
Service Tax Appeal Nos. 81&82/2005
Service Tax Appeal Nos. 108&109/2006
Service Tax Appeal
Steamer Agent Service'. Undisputedly, the
appellants are registered with the Service Tax department under the
category of 'Clearing and Forwarding Agency Service ... Steamer Agent Service' means any service provided or to
be provided to a shipping line, by a steamer agent in
relation to a ship
liners arrange various agents including steamer agents to canvass the business for transportation of cargo. As per the definition of steamer agent, in the Finance ... service of steamer agent so that the activity undertaken by the appellants would be covered by the definition of steamer agent service, even though they
