https://www.taxtmi.com/caselaws?id=451204 CESTAT NEW DELHI set aside service tax demand on manufacturer who retained portion of freight charges while arranging transportation for buyers. The department alleged Business Auxiliary Service but Commissioner (Appeals) treated it as brokerage/commission, exceeding show cause notice scope. Tribunal held no service contract existed between appellant and transporter or buyer, ruling the transaction was principal-to-principal sale with freight charges addition. Retaining freight surplus didn't constitute taxable service as no Business Auxiliary Service was provided. Appeal allowed, demand set aside. en-us Wed, 20 Mar 2024 00:00:00 +0530 Fri, 22 Mar 2024 08:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451204 CESTAT NEW DELHI set aside service tax demand on manufacturer who retained portion of freight charges while arranging transportation for buyers. The department alleged Business Auxiliary Service but Commissioner (Appeals) treated it as brokerage/commission, exceeding show cause notice scope. Tribunal held no service contract existed between appellant and transporter or buyer, ruling the transaction was principal-to-principal sale with freight charges addition. Retaining freight surplus didn't constitute taxable service as no Business Auxiliary Service was provided. Appeal allowed, demand set aside. Case-Laws Service Tax Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451204