https://www.taxtmi.com/caselaws?id=797930 Freight recovered, including a commercial mark-up, for arranging international import and export transportation constituted consideration under a principal-to-principal transportation arrangement rather than taxable support service of business or commerce. Before 1 July 2012, inbound international transport by vessel or aircraft was outside the positive-list taxable entries; from that date, it fell within the negative-list exclusion. Section 67 and Rule 5 of the valuation rules apply only after a service is taxable. Failure to qualify as a pure agent cannot create taxability or recharacterise non-taxable freight as business support service. Separately taxed documentation and handling charges did not alter the treatment of freight. en-us Fri, 28 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797930 Freight recovered, including a commercial mark-up, for arranging international import and export transportation constituted consideration under a principal-to-principal transportation arrangement rather than taxable support service of business or commerce. Before 1 July 2012, inbound international transport by vessel or aircraft was outside the positive-list taxable entries; from that date, it fell within the negative-list exclusion. Section 67 and Rule 5 of the valuation rules apply only after a service is taxable. Failure to qualify as a pure agent cannot create taxability or recharacterise non-taxable freight as business support service. Separately taxed documentation and handling charges did not alter the treatment of freight. Case-Laws Service Tax Fri, 28 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797930