https://www.taxtmi.com/caselaws?id=366207 Service tax on excess income from ocean freight, commission or brokerage paid to shippers, and denial of credit based on debit notes were each treated as covered by prior Tribunal rulings. The Tribunal held that the receipts and payments were not liable on the footing advanced by the department and that credit could not be denied on the basis of debit notes where the issue was already settled in favour of the assessee. The impugned orders were set aside and the appeals were allowed with consequential relief. en-us Fri, 20 Apr 2018 00:00:00 +0530 Fri, 31 Aug 2018 07:31:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366207 Service tax on excess income from ocean freight, commission or brokerage paid to shippers, and denial of credit based on debit notes were each treated as covered by prior Tribunal rulings. The Tribunal held that the receipts and payments were not liable on the footing advanced by the department and that credit could not be denied on the basis of debit notes where the issue was already settled in favour of the assessee. The impugned orders were set aside and the appeals were allowed with consequential relief. Case-Laws Service Tax Fri, 20 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366207