https://www.taxtmi.com/caselaws?id=269708 The Tribunal ruled in favor of the appellant, an Ocean Transportation Intermediary and IATA agent, regarding the liability of service tax on freight charges collected. The appellant's argument that the freight charges for different periods were classified under different services was accepted, leading to the waiver of tax for the earlier period. The Tribunal also agreed with the appellant's classification of services as C & F Agent service and CHA service, granting a waiver for the demand related to CHA service. Additionally, the Tribunal found the appellant's activities beyond mere transportation exempt from Business Support Service tax and provided relief by waiving penalties and interest during the appeal process. en-us Wed, 29 Apr 2015 00:00:00 +0530 Fri, 18 Dec 2015 20:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269708 The Tribunal ruled in favor of the appellant, an Ocean Transportation Intermediary and IATA agent, regarding the liability of service tax on freight charges collected. The appellant's argument that the freight charges for different periods were classified under different services was accepted, leading to the waiver of tax for the earlier period. The Tribunal also agreed with the appellant's classification of services as C & F Agent service and CHA service, granting a waiver for the demand related to CHA service. Additionally, the Tribunal found the appellant's activities beyond mere transportation exempt from Business Support Service tax and provided relief by waiving penalties and interest during the appeal process. Case-Laws Service Tax Wed, 29 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269708