https://www.taxtmi.com/caselaws?id=450156 CESTAT Kolkata-AT allowed the appeal and set aside the service tax demand, interest and penalties raised under Business Auxiliary Service. It held that the overseas logistic service providers (OLSPs) were not providing services "on behalf of" the appellant to its customers, but were instead contracting directly with shipping lines/airlines and then with the appellant, with no privity of contract between OLSPs and the appellant's customers. Consequently, clause (vi) of Section 65(19) was inapplicable. Further, the SCN was held to be legally defective as it failed to specify the particular sub-clause of Section 65(19) invoked, a defect that could not be cured at the adjudication stage. en-us Wed, 28 Feb 2024 00:00:00 +0530 Tue, 09 Dec 2025 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450156 CESTAT Kolkata-AT allowed the appeal and set aside the service tax demand, interest and penalties raised under Business Auxiliary Service. It held that the overseas logistic service providers (OLSPs) were not providing services "on behalf of" the appellant to its customers, but were instead contracting directly with shipping lines/airlines and then with the appellant, with no privity of contract between OLSPs and the appellant's customers. Consequently, clause (vi) of Section 65(19) was inapplicable. Further, the SCN was held to be legally defective as it failed to specify the particular sub-clause of Section 65(19) invoked, a defect that could not be cured at the adjudication stage. Case-Laws Service Tax Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450156