Appeals dismissed: reimbursement of freight charges and profit on cargo space sale not taxable as service, liability negated

SC dismissed the appeals, upholding CESTAT's finding that appellants were not liable to pay service tax on freight charges reimbursed by customers. The tribunal's reasoning-that mere sale and purchase of cargo space and earning a profit on the transaction does not constitute a taxable service-was affirmed, and there was no reason for interference with CESTAT's decision.

---

---

The Court heard counsel and recorded that "We do not find any reason to interfere with the reasoning of the Central Excise and Service Tax Appellate Tribunal (CESTAT)." On that basis, "Hence, the Civil Appeals are dismissed." All pending applications, if any, "shall stand disposed of." The decision is a straightforward appellate review declining to disturb CESTAT's findings and disposing of the appeals and ancillary applications.

---