https://www.taxtmi.com/caselaws?id=365636 Purchase and resale of cargo space on a principal-to-principal basis was held not to constitute a taxable service under Business Auxiliary Service or Business Support Service, because the assessee was dealing on its own account and not promoting or marketing another person's services. The surplus earned as freight mark-up arose from trading in cargo space, not from consideration for service activity, so the mark-up could not be taxed as service consideration. On that basis, the demand for service tax, interest, and penalties on the freight mark-up was unsustainable. en-us Tue, 07 Aug 2018 00:00:00 +0530 Thu, 27 Sep 2018 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365636 Purchase and resale of cargo space on a principal-to-principal basis was held not to constitute a taxable service under Business Auxiliary Service or Business Support Service, because the assessee was dealing on its own account and not promoting or marketing another person's services. The surplus earned as freight mark-up arose from trading in cargo space, not from consideration for service activity, so the mark-up could not be taxed as service consideration. On that basis, the demand for service tax, interest, and penalties on the freight mark-up was unsustainable. Case-Laws Service Tax Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365636