https://www.taxtmi.com/caselaws?id=779934 Purchase and resale of cargo space on a principal-to-principal basis was treated as trading activity, not a taxable service, so the mark-up was not liable to service tax. Reimbursable statutory expenses shown separately and accepted as pure-agent recoveries were excluded from the taxable value, and no contrary evidence displaced that factual finding. Services for transportation of stores to the UN Peace Mission were held exempt under the notifications applicable to services provided to the United Nations, so the demand on that activity also failed. The departmental appeal was rejected and the relief granted to the assessee was sustained. en-us Fri, 19 Sep 2025 00:00:00 +0530 Wed, 15 Oct 2025 10:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779934 Purchase and resale of cargo space on a principal-to-principal basis was treated as trading activity, not a taxable service, so the mark-up was not liable to service tax. Reimbursable statutory expenses shown separately and accepted as pure-agent recoveries were excluded from the taxable value, and no contrary evidence displaced that factual finding. Services for transportation of stores to the UN Peace Mission were held exempt under the notifications applicable to services provided to the United Nations, so the demand on that activity also failed. The departmental appeal was rejected and the relief granted to the assessee was sustained. Case-Laws Service Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779934