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2018 (7) TMI 262 - AT - Service TaxBusiness Auxiliary Services - inclusion of amount received as ocean freight in their taxable value - Held that:- The issue whether the amount collected over and above the actual cost incurred as freight charges has been analysed by the tribunal in the case of Bax Global India Ltd. Versus Commissioner of Service Tax [2017 (9) TMI 1264 - CESTAT CHENNAI], where it was held that The Tribunal in Greenwich Meridian Logistics (I) Pvt. Ltd. Vs CST Mumbai [2016 (4) TMI 547 - CESTAT MUMBAI] held that while notional surplus was earned from purchase and sale of space however that it was not by acting for the client - the demand cannot sustain - appeal allowed - decided in favor of appellant.
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