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Intermediary services or not - place of provision of services - freight margin recovered by the noticee from their customers - The Tribunal (CESTAT) concluded that the appellants were not acting as agents of the shipping lines nor were they promoting or marketing services of the shipping lines. Hence, the additional margin earned by the appellants could not be classified as 'Business Auxiliary Services' (BAS) and was not liable to service tax. - Further, the Tribunal found that since the services provided by the appellants involved the transportation of goods to destinations outside the taxable territory, the place of provision was outside India. Therefore, these services qualified as export of services and were not subject to service tax.
Intermediary services or not - place of provision of services - freight margin recovered by the noticee from their customers - The Tribunal (CESTAT) concluded that the appellants were not acting as agents of the shipping lines nor were they promoting or marketing services of the shipping lines. Hence, the additional margin earned by the appellants could not be classified as 'Business Auxiliary Services' (BAS) and was not liable to service tax. - Further, the Tribunal found that since the services provided by the appellants involved the transportation of goods to destinations outside the taxable territory, the place of provision was outside India. Therefore, these services qualified as export of services and were not subject to service tax.
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