https://www.taxtmi.com/caselaws?id=446843 CESTAT Chennai held that service tax demand on mark-up received on freight charges was not sustainable. The appellant's activity of arranging cargo transportation constituted trading of cargo space rather than rendering of service. Following precedents from Tiger Logistics, Direct Logistics, and Emu Lines cases, the Tribunal ruled that mark-up on ocean/air freight differential between amounts collected from shippers and paid to carriers does not attract service tax liability. The impugned orders were set aside and appeal was allowed. en-us Tue, 12 Dec 2023 00:00:00 +0530 Wed, 13 Dec 2023 07:54:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446843 CESTAT Chennai held that service tax demand on mark-up received on freight charges was not sustainable. The appellant's activity of arranging cargo transportation constituted trading of cargo space rather than rendering of service. Following precedents from Tiger Logistics, Direct Logistics, and Emu Lines cases, the Tribunal ruled that mark-up on ocean/air freight differential between amounts collected from shippers and paid to carriers does not attract service tax liability. The impugned orders were set aside and appeal was allowed. Case-Laws Service Tax Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446843