2026 (7) TMI 453

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....8.2014 passed by the Commissioner of Central Taxes & Central Excise (Appeals), Cochin. The disputed periods are from April 2006 to September 2007, October 2007 to September 2008, October 2008 to September 2009, October 2009 to September 2010. The service tax demand is Rs. 21,73,678/- Rs. 20,16,344/- Rs. 19,37,572/- and Rs. 18,77,876/-, respectively. 2. Since the issues involved in all the appeals are common, all the 4(four) appeals were together heard and disposed by this common order. 3. The issues involved in the present Appeals are regarding service tax liability on; (i) excess ocean freight (mark-up of ocean freight being the difference of actual ocean freight charges paid to the shipping line and the freight charges coll....

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....ing service tax and allowed the Appeal following the decision of the Honourable Supreme Court in the case of Baroda Electric Meters Ltd. [1997 (94) ELT 13 (SC)]; on the issue of ocean freight and the margin mark-up of ocean freight, this Honourable Tribunal in a recent decision in the case of Freight links International (India) Private Limited had vide Final Order No.21582-21586/2024 dated 29.10.2024, following the decision of the Hon'ble CESTAT Delhi in the case of Tiger Logistics (India) Limited - [2022 (63) G.S.T.L. 337 (Tri-Del)] held that ocean freight or the mark-up on the same cannot be subject to levy of service tax and set aside the impugned Orders; Hon'ble CESTAT, Ahmedabad in the case of Gudwin Logistics, [2010) 18 STR 34....