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2017 (12) TMI 388 - AT - Service TaxBusiness Auxiliary Services - respondent were involved in shipment of cargo and promoted the business of shippers - Held that: - similar issues came up for decision before the Tribunal. The Tribunal after examining the facts held that in the arrangement relating to shipment of cargo provided by the shippers, the freight element or any profit on such freight cannot be subjected to tax under BAS - reliance placed in the case of Greenwich Meridian Logistics (I) Pvt. Ltd. vs. CST, Mumbai [2016 (4) TMI 547 - CESTAT MUMBAI] - appeal dismissed - decided against Revenue.
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