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2018 (8) TMI 2055 - AT - Service TaxLevy of service tax - business of freight forwarding, clearing and forwarding and other allied activities - difference between the amounts paid by the appellants to the shipping lines/airlines and the amounts recovered by the appellants from their customers (exporters/importers), is called the “mark-up” - HELD THAT:- The issue is covered in favor of appellant by various benches of the Tribunal - reliance placed in the case of GREENWICH MERIDIAN LOGISTICS (INDIA) PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX MUMBAI [2016 (4) TMI 547 - CESTAT MUMBAI] where it was held that notional surplus earned thereby arises from purchases and sale of space and not by acting for a client who has space or slot on a vessel. Section 65(19) ibid will not address these independent principal-to-principal transactions of the appellant and, with the space so purchased being allocable only by the appellant, the shipping line fails in description as client whose services are promoted or marketed. The appeal is allowed.
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