https://www.taxtmi.com/caselaws?id=361896 Pre-booking of cargo space with airlines and shipping lines was treated as a principal-to-principal commercial arrangement, not as promotion or marketing of a client's service. The Tribunal held that freight paid to the carrier and freight recovered from customers arose from two independent transactions, so any surplus reflected purchase and sale of space rather than rendition of Business Auxiliary Service. The service tax demand under Business Auxiliary Service was therefore not sustainable and was set aside, with consequential relief to the assessee. en-us Mon, 12 Mar 2018 00:00:00 +0530 Sat, 16 Jun 2018 10:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361896 Pre-booking of cargo space with airlines and shipping lines was treated as a principal-to-principal commercial arrangement, not as promotion or marketing of a client's service. The Tribunal held that freight paid to the carrier and freight recovered from customers arose from two independent transactions, so any surplus reflected purchase and sale of space rather than rendition of Business Auxiliary Service. The service tax demand under Business Auxiliary Service was therefore not sustainable and was set aside, with consequential relief to the assessee. Case-Laws Service Tax Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361896