https://www.taxtmi.com/caselaws?id=765769 The Tribunal set aside the impugned order and allowed the appeal, concluding that the appellant is not liable to pay service tax on income from freight forwarding activities. The Tribunal determined that the activity of buying and selling shipping space, resulting in a profit margin, is a business transaction rather than a taxable service under the 'Steamer Agency Service' category. This decision followed the precedent set in the case of M/s. Tiger Logistics India Ltd. vs. Commissioner of Service Tax-II, Delhi, where it was established that service tax cannot be levied if the service is not rendered or does not fall within the definition of 'taxable service'. en-us Wed, 05 Feb 2025 00:00:00 +0530 Mon, 10 Feb 2025 07:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765769 The Tribunal set aside the impugned order and allowed the appeal, concluding that the appellant is not liable to pay service tax on income from freight forwarding activities. The Tribunal determined that the activity of buying and selling shipping space, resulting in a profit margin, is a business transaction rather than a taxable service under the 'Steamer Agency Service' category. This decision followed the precedent set in the case of M/s. Tiger Logistics India Ltd. vs. Commissioner of Service Tax-II, Delhi, where it was established that service tax cannot be levied if the service is not rendered or does not fall within the definition of 'taxable service'. Case-Laws Service Tax Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765769