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CESTAT dismissed the appeal and upheld the impugned order. The Tribunal held that commission earned for sale of cargo space does not constitute a taxable "service" and is not leviable to service tax. Amounts shown as reimbursable expenses were held to satisfy Rule 5(2) of the Service Tax Rules as payments made as a pure agent, and the related demand was rightly dropped for lack of contrary evidence. Services rendered for transportation of stores to a UN Peacekeeping mission were found to be services to the United Nations (via the Security Council) and therefore covered by exemption notifications, rendering them not liable to service tax. All contestations were dismissed and the appeal stands dismissed.
CESTAT dismissed the appeal and upheld the impugned order. The Tribunal held that commission earned for sale of cargo space does not constitute a taxable "service" and is not leviable to service tax. Amounts shown as reimbursable expenses were held to satisfy Rule 5(2) of the Service Tax Rules as payments made as a pure agent, and the related demand was rightly dropped for lack of contrary evidence. Services rendered for transportation of stores to a UN Peacekeeping mission were found to be services to the United Nations (via the Security Council) and therefore covered by exemption notifications, rendering them not liable to service tax. All contestations were dismissed and the appeal stands dismissed.
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