https://www.taxtmi.com/caselaws?id=797729 Principal-to-principal purchase and resale of cargo space in international freight forwarding is an independent commercial activity. The margin between buy and sell freight rates is trading profit, not consideration for Customs House Agent service, unless it is shown to relate to an identifiable agency service; ancillary customs-clearance work does not change that character. Consequently, freight receipts of that nature fall outside the taxable value of Customs House Agent service. CENVAT credit on documentation charges requires Rule 9-compliant evidence that Service Tax was paid. Receipts without a Service Tax element cannot support credit, so the credit remains recoverable with interest; absence of intent to take irregular credit supports deletion of the related penalty. en-us Fri, 21 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797729 Principal-to-principal purchase and resale of cargo space in international freight forwarding is an independent commercial activity. The margin between buy and sell freight rates is trading profit, not consideration for Customs House Agent service, unless it is shown to relate to an identifiable agency service; ancillary customs-clearance work does not change that character. Consequently, freight receipts of that nature fall outside the taxable value of Customs House Agent service. CENVAT credit on documentation charges requires Rule 9-compliant evidence that Service Tax was paid. Receipts without a Service Tax element cannot support credit, so the credit remains recoverable with interest; absence of intent to take irregular credit supports deletion of the related penalty. Case-Laws Service Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797729