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2023 (7) TMI 480 - AT - Service TaxLevy of Service Tax - support services of business or commerce - difference between the amount paid by the appellant to the Shipping Lines/Airlines and the amount recovered by the appellant from the customers (exporter/importers) called the ‘mark-up’ for services provided by the appellant to the customers - negative list services or not - HELD THAT:- In MARINETRANS INDIA PVT. LTD. VERSUS CST, HYDERABAD - ST [2019 (4) TMI 534 - CESTAT HYDERABAD], the Division Bench held after considering the Circular dated 12.08.2016 issued by the Central Board of Excise and Customs that buying and selling space on ships does not amount to rendering a service and any profit or income earned through such transactions would not be leviable to service tax. It follows from the aforesaid decision of the Tribunal that when the appellant merely trades in space on ships, it would not be providing any service and so no service tax can levied upon the appellant. It has, therefore, to be held that the Commissioner was not justified in confirming the demand. The impugned order passed by the Commissioner, therefore, cannot be sustained and is set aside - The appeal is, accordingly, allowed.
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