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    <title>2024 (10) TMI 1629 - CESTAT BANGALORE</title>
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    <description>The CESTAT Bangalore held that service tax was not leviable on steamer agency services, specifically on income from freight forwarding activities and margins earned from selling shipping space to exporters/importers. Following the precedent in Tiger Logistics India Ltd. case, the Tribunal ruled that the appellant was not liable for service tax on margins earned from ocean freight operations. The Revenue&#039;s appeals were dismissed, confirming no service tax obligation on such freight forwarding margins.</description>
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      <description>The CESTAT Bangalore held that service tax was not leviable on steamer agency services, specifically on income from freight forwarding activities and margins earned from selling shipping space to exporters/importers. Following the precedent in Tiger Logistics India Ltd. case, the Tribunal ruled that the appellant was not liable for service tax on margins earned from ocean freight operations. The Revenue&#039;s appeals were dismissed, confirming no service tax obligation on such freight forwarding margins.</description>
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