https://www.taxtmi.com/caselaws?id=785737 Issue concerns leviability of service tax on excess income earned from ocean freight under the category of Business Auxiliary Service. The reasoning emphasises that such excess represents business profits rather than a taxable service, and that profit sharing between principals jointly delivering multimodal freight services across different jurisdictions cannot be treated as a service transaction; consequent outcome is non-leviability of service tax on that excess. Reliance on prior tribunal decisions, including the appellants own earlier favourable order, supports application of those precedents and dictates the same result for the period under consideration. en-us Thu, 29 Jan 2026 00:00:00 +0530 Fri, 30 Jan 2026 09:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785737 Issue concerns leviability of service tax on excess income earned from ocean freight under the category of Business Auxiliary Service. The reasoning emphasises that such excess represents business profits rather than a taxable service, and that profit sharing between principals jointly delivering multimodal freight services across different jurisdictions cannot be treated as a service transaction; consequent outcome is non-leviability of service tax on that excess. Reliance on prior tribunal decisions, including the appellants own earlier favourable order, supports application of those precedents and dictates the same result for the period under consideration. Case-Laws Service Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785737