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2019 (3) TMI 1388 - AT - Service TaxBusiness Auxiliary Service - collection of mark-up on the ocean freight - levy of service tax - Held that:- The Tribunal in the case of M/s. Karam Freight Movers [2017 (3) TMI 785 - CESTAT NEW DELHI] have analysed the very same issue and held that mere sale and purchase of cargo space is trading and is not a taxable activity. It is trading of cargo space - demand do not sustain - appeal allowed - decided in favor of appellant.
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