https://www.taxtmi.com/caselaws?id=362954 Amounts collected from customers over and above freight paid to the shipping line were held not to form taxable value under Business Auxiliary Services, because the freight was treated as consideration for space or slots on a vessel. The arrangement between the shipping line and the logistics operator was characterised as principal-to-principal, not agency: the operator contracted for space, assumed contractual risk, and could earn a surplus on resale of that space. On that basis, the activity was not viewed as promoting or marketing a client's services, and the demand for service tax, interest, and penalties was set aside. en-us Wed, 04 Apr 2018 00:00:00 +0530 Fri, 06 Jul 2018 07:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362954 Amounts collected from customers over and above freight paid to the shipping line were held not to form taxable value under Business Auxiliary Services, because the freight was treated as consideration for space or slots on a vessel. The arrangement between the shipping line and the logistics operator was characterised as principal-to-principal, not agency: the operator contracted for space, assumed contractual risk, and could earn a surplus on resale of that space. On that basis, the activity was not viewed as promoting or marketing a client's services, and the demand for service tax, interest, and penalties was set aside. Case-Laws Service Tax Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362954