https://www.taxtmi.com/caselaws?id=448242 Margin earned from procuring and reselling ocean freight space on a principal-to-principal basis was not taxable as commission income under Business Auxiliary Service. The activity was treated as purchase of cargo space from shipping lines and resale to customers in two independent transactions, with freight paid to the shipping line and collected from clients separately. Because the arrangement did not involve acting as an agent for the shipping line or promoting a client's services, the service tax demand could not be sustained under section 65(19) of the Finance Act, 1994. en-us Tue, 09 Jan 2024 00:00:00 +0530 Mon, 15 Jan 2024 09:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448242 Margin earned from procuring and reselling ocean freight space on a principal-to-principal basis was not taxable as commission income under Business Auxiliary Service. The activity was treated as purchase of cargo space from shipping lines and resale to customers in two independent transactions, with freight paid to the shipping line and collected from clients separately. Because the arrangement did not involve acting as an agent for the shipping line or promoting a client's services, the service tax demand could not be sustained under section 65(19) of the Finance Act, 1994. Case-Laws Service Tax Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448242