https://www.taxtmi.com/caselaws?id=373275 The Tribunal held that the demand for service tax on ocean freight collected by the appellants could not be sustained. Referring to precedent cases, the Tribunal concluded that notional surplus charged for ocean freight is not subject to service tax. Therefore, the impugned order confirming the service tax demand, interest, and penalty was set aside, and the appeal was allowed with any consequential relief. en-us Wed, 19 Dec 2018 00:00:00 +0530 Thu, 10 Jan 2019 07:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373275 The Tribunal held that the demand for service tax on ocean freight collected by the appellants could not be sustained. Referring to precedent cases, the Tribunal concluded that notional surplus charged for ocean freight is not subject to service tax. Therefore, the impugned order confirming the service tax demand, interest, and penalty was set aside, and the appeal was allowed with any consequential relief. Case-Laws Service Tax Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373275