https://www.taxtmi.com/caselaws?id=467634 Service tax could not be sustained on freight margin, allied logistics charges, or incentives received as an agent because the activities shown were monitoring, consolidation and de-consolidation of consignments, not physical handling of cargo within cargo handling service. The Tribunal also followed its earlier consistent view in the appellant's own case on the same taxability issue, finding no basis to depart from those decisions. As the disputed receipts were not taxable on these facts, the demand failed and the consequential penalty could not survive; the impugned order was set aside. en-us Tue, 02 Sep 2025 00:00:00 +0530 Fri, 27 Mar 2026 19:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467634 Service tax could not be sustained on freight margin, allied logistics charges, or incentives received as an agent because the activities shown were monitoring, consolidation and de-consolidation of consignments, not physical handling of cargo within cargo handling service. The Tribunal also followed its earlier consistent view in the appellant's own case on the same taxability issue, finding no basis to depart from those decisions. As the disputed receipts were not taxable on these facts, the demand failed and the consequential penalty could not survive; the impugned order was set aside. Case-Laws Service Tax Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467634