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2023 (10) TMI 113 - CESTAT CHENNAILevy of Service tax - mark up ocean freight - HELD THAT:- The dispute in the present case is for the period from 01.01.2011 to 30.06.2012. In the case of Marine Container [2019 (3) TMI 1388 - CESTAT CHENNAI] the period of dispute was from 01.04.2005 to 31.12.2010 where it was held that with reference to amount collected from exporters/shippers the original authority clearly recorded that it is not the case that this amount is a commission earned by the respondent while acting on behalf of the exporter and said mark-up value is of freight charges and are not to be considered as commission. The demand in the present appeals cannot sustain and deserves to be set aside - The impugned order accordingly, set aside - Appeal allowed.
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