https://www.taxtmi.com/caselaws?id=236158 The Tribunal allowed the change of respondent's name in the cause title to reflect the correct authority. The core issue was the taxability of freight charges under service tax as part of 'Business Support Service.' The Tribunal ruled in favor of the applicant, stating that ocean and air freight charges could not be included in the value of Business Support Service for service tax purposes. The Tribunal waived the pre-deposit requirement for the appeal, granting a stay on the collection of dues during the appeal's pendency. en-us Thu, 13 Jun 2013 00:00:00 +0530 Fri, 28 Nov 2014 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236158 The Tribunal allowed the change of respondent's name in the cause title to reflect the correct authority. The core issue was the taxability of freight charges under service tax as part of 'Business Support Service.' The Tribunal ruled in favor of the applicant, stating that ocean and air freight charges could not be included in the value of Business Support Service for service tax purposes. The Tribunal waived the pre-deposit requirement for the appeal, granting a stay on the collection of dues during the appeal's pendency. Case-Laws Service Tax Thu, 13 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236158