https://www.taxtmi.com/caselaws?id=765144 CESTAT Hyderabad held that markup charged by the appellant on ocean freight services constitutes trading profit rather than service charge, making it not liable to Service Tax. The appellant was trading in shipping space by purchasing in bulk and selling to clients at higher rates. Since ocean freight itself is not chargeable to Service Tax, markup on non-taxable activity cannot be subjected to tax without clear evidence of integrated service provision. The revenue failed to prove the markup was a ploy to suppress actual service values. Appeal allowed. en-us Fri, 24 Jan 2025 00:00:00 +0530 Mon, 27 Jan 2025 08:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765144 CESTAT Hyderabad held that markup charged by the appellant on ocean freight services constitutes trading profit rather than service charge, making it not liable to Service Tax. The appellant was trading in shipping space by purchasing in bulk and selling to clients at higher rates. Since ocean freight itself is not chargeable to Service Tax, markup on non-taxable activity cannot be subjected to tax without clear evidence of integrated service provision. The revenue failed to prove the markup was a ploy to suppress actual service values. Appeal allowed. Case-Laws Service Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765144