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2018 (6) TMI 723 - AT - Service TaxBusiness Auxiliary Service - activity of booking space for cargo transportation in airlines/ship - demand is made alleging that the appellant had received consideration for pre-booking of space in airlines/shipping lines - Held that:- The issue is decided in the case of GREENWICH MERIDIAN LOGISTICS (INDIA) PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX MUMBAI [2016 (4) TMI 547 - CESTAT MUMBAI], where it was held that The notional surplus earned thereby arises from purchases and sale of space and not by acting for a client who has space or slot on a vessel. Section 65(19) ibid will not address these independent principal-to-principal transactions of the appellant and, with the space so purchased being allocable only by the appellant, the shipping line fails in description as client whose services are promoted or marketed - demand do not sustain - appeal allowed - decided in favor of appellant.
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