https://www.taxtmi.com/caselaws?id=761305 CESTAT Ahmedabad held that freight forwarders acting as principals in transportation services from India to overseas destinations are not liable for service tax under business auxiliary services. The tribunal distinguished between freight forwarders acting as agents versus principals, ruling that when acting as principals who negotiate rates, raise invoices, and bear transportation risks, they provide transportation services exempt from service tax for export cargo. Following precedent from Phoenix International case, the tribunal determined that buying and selling cargo space does not constitute a taxable service, setting aside service tax demands, interest, and penalties. en-us Thu, 07 Nov 2024 00:00:00 +0530 Fri, 08 Nov 2024 19:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761305 CESTAT Ahmedabad held that freight forwarders acting as principals in transportation services from India to overseas destinations are not liable for service tax under business auxiliary services. The tribunal distinguished between freight forwarders acting as agents versus principals, ruling that when acting as principals who negotiate rates, raise invoices, and bear transportation risks, they provide transportation services exempt from service tax for export cargo. Following precedent from Phoenix International case, the tribunal determined that buying and selling cargo space does not constitute a taxable service, setting aside service tax demands, interest, and penalties. Case-Laws Service Tax Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761305