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2019 (1) TMI 440 - AT - Service TaxBusiness Auxiliary Service - collection of amounts in the nature of ocean freight - levy of service tax - Held that:- The said issue has been analysed by the Tribunal in the case of Bax Global India Ltd. (supra). Following the decision in the case of Greenwich Meridien Logistics (I) Pvt. Ltd. v. Commissioner of Service Tax Mumbai [2016 (4) TMI 547 - CESTAT MUMBAI] the Tribunal held that notional surplus charged for ocean freight is not subject to levy of service tax - demand cannot sustain - appeal allowed - decided in favor of appellant.
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