https://www.taxtmi.com/caselaws?id=359845 Brokerage or incentive received for booking cargo with shipping liners was not taxable as steamer agent service where the activity was only a facilitation arrangement for arranging cargo space. CESTAT Chennai treated the recipient as a secondary service provider, noted that the assessee's customs house agent role was distinct from the disputed booking activity, and relied on the Board circular and its earlier identical ruling to hold that no direct taxable service relationship existed under the alleged category. The service tax demand was therefore unsustainable. en-us Tue, 24 Apr 2018 00:00:00 +0530 Sat, 05 May 2018 08:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359845 Brokerage or incentive received for booking cargo with shipping liners was not taxable as steamer agent service where the activity was only a facilitation arrangement for arranging cargo space. CESTAT Chennai treated the recipient as a secondary service provider, noted that the assessee's customs house agent role was distinct from the disputed booking activity, and relied on the Board circular and its earlier identical ruling to hold that no direct taxable service relationship existed under the alleged category. The service tax demand was therefore unsustainable. Case-Laws Service Tax Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359845