https://www.taxtmi.com/caselaws?id=393608 The Appellate Tribunal CESTAT Chennai ruled in favor of the appellant, holding that the purchase and sale of cargo space did not constitute a taxable service under 'Business Support Service.' The charges collected for ocean freight were deemed profits from sales, not input services subject to service tax. The demands for service tax were found unsustainable, and the appeals were allowed, providing clarity on the classification of activities and charges for service tax purposes. en-us Mon, 10 Feb 2020 00:00:00 +0530 Fri, 20 Mar 2020 11:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393608 The Appellate Tribunal CESTAT Chennai ruled in favor of the appellant, holding that the purchase and sale of cargo space did not constitute a taxable service under 'Business Support Service.' The charges collected for ocean freight were deemed profits from sales, not input services subject to service tax. The demands for service tax were found unsustainable, and the appeals were allowed, providing clarity on the classification of activities and charges for service tax purposes. Case-Laws Service Tax Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393608