https://www.taxtmi.com/caselaws?id=362535 The case involved a non-vessel owning common carrier disputing tax liability on specific components in invoices related to international cargo. The appellant's argument that the disputed components were freight exempt under both pre-negative list and negative list eras was rejected. The consideration received for moving goods was deemed taxable support services, leading to the confirmation of tax liability. However, the exclusion of freight from tax during the relevant period was pivotal, resulting in the appeal being allowed and the tax demand being set aside. en-us Wed, 20 Jun 2018 00:00:00 +0530 Wed, 10 Apr 2019 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362535 The case involved a non-vessel owning common carrier disputing tax liability on specific components in invoices related to international cargo. The appellant's argument that the disputed components were freight exempt under both pre-negative list and negative list eras was rejected. The consideration received for moving goods was deemed taxable support services, leading to the confirmation of tax liability. However, the exclusion of freight from tax during the relevant period was pivotal, resulting in the appeal being allowed and the tax demand being set aside. Case-Laws Service Tax Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362535