https://www.taxtmi.com/caselaws?id=357069 The Tribunal ruled in favor of the appellant, determining that revenue from charging extra freight for cargo transportation did not fall under Business Auxiliary Service. The appellant's role as a multi-modal transport operator engaging in principal-to-principal transactions for procuring space for transportation led the Tribunal to conclude that the revenue was from the purchase and sale of space, not from acting as an agent for clients. Consequently, the demand for service tax, interest, and penalties was set aside, and the appeal was allowed with consequential relief. en-us Wed, 14 Mar 2018 00:00:00 +0530 Sat, 17 Mar 2018 08:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357069 The Tribunal ruled in favor of the appellant, determining that revenue from charging extra freight for cargo transportation did not fall under Business Auxiliary Service. The appellant's role as a multi-modal transport operator engaging in principal-to-principal transactions for procuring space for transportation led the Tribunal to conclude that the revenue was from the purchase and sale of space, not from acting as an agent for clients. Consequently, the demand for service tax, interest, and penalties was set aside, and the appeal was allowed with consequential relief. Case-Laws Service Tax Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357069