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2020 (3) TMI 752 - CESTAT CHENNAIBusiness Support Service - demand service tax on the ocean freight collected by the appellant - HELD THAT:- It is brought out from the facts explained by both sides that activity is nothing but purchase and sale of cargo space. The amount received for such activity is a profit earned for purchase and sale of the cargo space. The Tribunal in the case of SURYA SHIPPING VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, RAJKOT [2020 (2) TMI 282 - CESTAT AHMEDABAD] has analyzed the very same issue and has held that sale and purchase of cargo space is not service. If it is not a service then there is no question of considering it as an input service so as to include the charges in the taxable income. The amount received is nothing but profit from sale. In the present case also the demand is under BSS. In Surya Shipping the Tribunal held that the activity not being a service cannot be subject to levy of service tax under BSS also. Demand cannot sustain - appeal allowed - decided in favor of appellant.
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