https://www.taxtmi.com/caselaws?id=782085 CESTAT held that the appellant's activity of purchasing cargo space (ocean/air) from shipping/airlines on a principal-to-principal basis and reselling it to customers does not fall under Business Auxiliary Service or Business Support Service for the period prior to 01.07.2012. The Tribunal found no element of agency, promotion, or marketing of shipping/airline services; the margins arose from independent purchase and sale of space, not from rendering taxable services to a client. Relying on earlier CESTAT and SC decisions, CESTAT ruled that service tax, interest, and penalties confirmed in the impugned orders were unsustainable in law. The demands were set aside and the appeal was allowed. en-us Wed, 19 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782085 CESTAT held that the appellant's activity of purchasing cargo space (ocean/air) from shipping/airlines on a principal-to-principal basis and reselling it to customers does not fall under Business Auxiliary Service or Business Support Service for the period prior to 01.07.2012. The Tribunal found no element of agency, promotion, or marketing of shipping/airline services; the margins arose from independent purchase and sale of space, not from rendering taxable services to a client. Relying on earlier CESTAT and SC decisions, CESTAT ruled that service tax, interest, and penalties confirmed in the impugned orders were unsustainable in law. The demands were set aside and the appeal was allowed. Case-Laws Service Tax Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782085