https://www.taxtmi.com/caselaws?id=446884 CESTAT Chennai set aside service tax demand on freight forwarder's differential freight earnings under Business Support Service. The Tribunal held that excess freight charges over actual costs constitute profit from cargo space trading, not consideration for services rendered to clients. Following precedents from Greenwich Meridian Logistics and Karam Freight Movers cases, the differential amount cannot be subjected to service tax levy. Additionally, the extended limitation period was deemed invalid as the department failed to establish suppression with intent to evade tax, and the issue remained contentious with favorable precedents for the assessee. en-us Wed, 13 Dec 2023 00:00:00 +0530 Thu, 14 Dec 2023 08:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446884 CESTAT Chennai set aside service tax demand on freight forwarder's differential freight earnings under Business Support Service. The Tribunal held that excess freight charges over actual costs constitute profit from cargo space trading, not consideration for services rendered to clients. Following precedents from Greenwich Meridian Logistics and Karam Freight Movers cases, the differential amount cannot be subjected to service tax levy. Additionally, the extended limitation period was deemed invalid as the department failed to establish suppression with intent to evade tax, and the issue remained contentious with favorable precedents for the assessee. Case-Laws Service Tax Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446884