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2021 (9) TMI 407 - AT - Service TaxLevy of Service Tax - Support Services of Business or Commerce - ocean freight charges collected in the taxable value for the purpose of payment of Service Tax - demand with interest and penalty - extended period of limitation - HELD THAT:- The Learned Hyderabad Bench of the CESTAT has decided an almost identical case, in the case of MARINETRANS INDIA PVT. LTD. VERSUS CST, HYDERABAD - ST [2019 (4) TMI 534 - CESTAT HYDERABAD], which is relied upon by the Learned Advocate for the appellant, where it was held that buying and selling space on ships does not amount to rendering a service and any profit or income earned through such transactions is not leviable to service tax. The lis appears to be no more res integra and therefore, the impugned orders cannot be sustained - Appeal allowed - decided in favor of appellant.
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