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2023 (10) TMI 808 - AT - Service TaxLevy of service tax - mark-up earned over and above by the freight amount by the appellant in view of the sale of cargo space to the exporters - HELD THAT:- Reliance upon one such decision in M/S. TIGER LOGISTICS (INDIA) LTD. VERSUS COMMISSIONER OF SERVICE TAX-II, DELHI [2022 (2) TMI 455 - CESTAT NEW DELHI] where it was held that Any amount received must be for the service and it cannot be for some other purpose. For instance, if any amount is received towards any compensation, such amount cannot be taxed. In view of the decision of the Tribunal, it has to be held that the appellant was not liable to pay service tax as no service was provided by the appellant. Appeal allowed.
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