https://www.taxtmi.com/caselaws?id=469217 Markup retained on ocean freight collected from customers was treated as outside service tax under Steamer Agent Service where it represented only the difference between actual freight paid and the amount collected. The reasoning was that profit on transportation charges has no nexus with the taxable service when it is not intrinsically connected to the service rendered. On that basis, the markup on ocean freight was stated to be not liable to service tax and the demand could not be sustained. en-us Fri, 12 Jul 2024 00:00:00 +0530 Wed, 10 Jun 2026 20:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469217 Markup retained on ocean freight collected from customers was treated as outside service tax under Steamer Agent Service where it represented only the difference between actual freight paid and the amount collected. The reasoning was that profit on transportation charges has no nexus with the taxable service when it is not intrinsically connected to the service rendered. On that basis, the markup on ocean freight was stated to be not liable to service tax and the demand could not be sustained. Case-Laws Service Tax Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469217