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<h1>CESTAT Chennai Upholds Service Tax on Freight Forwarding Agency despite Previous Decisions</h1> <h3>Freight Systems (P) Ltd. Versus Commissioner of Service Tax</h3> Freight Systems (P) Ltd. Versus Commissioner of Service Tax - TMI The Appellate Tribunal CESTAT Chennai confirmed service tax against the applicants for freight forwarding agency service and multimodal transport service. The applicants relied on previous Tribunal decisions stating ocean and air freight are not liable to service tax, leading to a waiver of pre-deposit and stay on recovery during appeal.