https://www.taxtmi.com/caselaws?id=283525 The appeal challenged a Customs, Excise and Service Tax Appellate Tribunal order regarding the distinction between cargo space and booking services. The main contention was whether these services constituted distinct business activities. The issue of whether bulk booking of cargo space amounted to the sale of goods under the Sale of Goods Act, 1930, was also raised. The respondent provided Business Auxiliary Service under the Finance Act, 1994. The crux of the matter was the valuation of services, leading to the disposal of the appeal due to jurisdictional aspects related to service valuation disputes. en-us Thu, 06 Sep 2018 00:00:00 +0530 Thu, 26 Sep 2019 19:23:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283525 The appeal challenged a Customs, Excise and Service Tax Appellate Tribunal order regarding the distinction between cargo space and booking services. The main contention was whether these services constituted distinct business activities. The issue of whether bulk booking of cargo space amounted to the sale of goods under the Sale of Goods Act, 1930, was also raised. The respondent provided Business Auxiliary Service under the Finance Act, 1994. The crux of the matter was the valuation of services, leading to the disposal of the appeal due to jurisdictional aspects related to service valuation disputes. Case-Laws Service Tax Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283525