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2021 (8) TMI 694 - AT - Service TaxLevy of Service Tax - Mark Up amount - 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) - HELD THAT:- The Division Bench accepted the contention advanced on behalf of the appellant in the earlier decision that the appellant was only trading in space and was not providing any service. The Division Bench also noted that the issue involved in the Appeal was covered by the decisions of the Tribunal in GREENWICH MERIDIAN LOGISTICS (INDIA) PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX MUMBAI [2016 (4) TMI 547 - CESTAT MUMBAI] and COMMISSIONER OF SERVICE TAX, NEW DELHI VERSUS M/S. KARAM FREIGHT MOVERS [2017 (3) TMI 785 - CESTAT NEW DELHI] - The post negative list w.e.f. 01.07.2012 was also involved in the Appeal that was decided. The orders dated December 31, 2015 and February 27, 2017 passed by the Commissioner with penalty and interest deserve to be set aside and are set aside - Appeal allowed.
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