https://www.taxtmi.com/caselaws?id=440207 The Division Bench overturned the Commissioner's decision confirming the demand for service tax on the margin amount collected by the appellant on ocean freight. The Bench held that the appellant, engaged in trading space on ships, was not providing a taxable service under Business Auxiliary Services. Relying on precedent, the Bench concluded that the appellant's activities did not amount to providing a service subject to service tax. As a result, the appeal was allowed, and the demand for service tax was set aside. en-us Tue, 04 Jul 2023 00:00:00 +0530 Thu, 13 Jul 2023 07:40:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440207 The Division Bench overturned the Commissioner's decision confirming the demand for service tax on the margin amount collected by the appellant on ocean freight. The Bench held that the appellant, engaged in trading space on ships, was not providing a taxable service under Business Auxiliary Services. Relying on precedent, the Bench concluded that the appellant's activities did not amount to providing a service subject to service tax. As a result, the appeal was allowed, and the demand for service tax was set aside. Case-Laws Service Tax Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440207