https://www.taxtmi.com/highlights?id=46222 The appellant is acting as a principal and is buying spaces in that capacity and is selling the same to their customers as a principal. There is no provision in the Finance Act, 1994 to charge service tax on profit earned from trading. Service tax can only be levied on the value of taxable services rendered. en-us Wed, 01 May 2019 09:55:15 +0530 Wed, 01 May 2019 09:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46222 The appellant is acting as a principal and is buying spaces in that capacity and is selling the same to their customers as a principal. There is no provision in the Finance Act, 1994 to charge service tax on profit earned from trading. Service tax can only be levied on the value of taxable services rendered. Highlights Service Tax Wed, 01 May 2019 09:55:15 +0530 https://www.taxtmi.com/highlights?id=46222