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2018 (8) TMI 1108 - AT - Service TaxBusiness Auxiliary Services - services related to freight forwarding - the assessee made booking of space for the cargo and thus procured cargo space from the shipping lines at specified agreed rates - whether the service would fall under Business Auxiliary services or otherwise? - Held that:- By booking a space for cargo and making available the same to the clients/actual user of space, they charged the mark up on the amount paid to the shipping lines’ - For booking of cargo space they receive a small incentive over and above the freight charges from the shipping liners. The very same activity has been considered by the Tribunal in the case of Phoenix International Freight Services Pvt. Ltd. [2016 (9) TMI 585 - CESTAT MUMBAI], where it was held that in such activity of booking of cargo spaces, the assessee is not rendering any service either to the shipping line or to the customers and the activity cannot be taxed under Business Auxiliary Services. The demand cannot sustain - appeal dismissed - decided against Revenue.
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