Booking Cargo Space with Incentives Not Taxable as Business Auxiliary Service; No Service to Shipping Lines or Customers.

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Full Text of the Document

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....Business Auxiliary Services - For booking of cargo space they receive a small incentive over and above the freight charges from the shipping liners. - in such activity of booking of cargo spaces, the assessee is not rendering any service either to the shipping line or to the customers and the activity cannot be taxed under Business Auxiliary Services.....