CESTAT Sets Aside Service Tax Demand on Air Freight Mark-Up, Cites Lack of Third-Party Involvement Under BAS [Read Order]
Relying on its prior ruling and precedents in similar cases, held that since the appellant independently bought and sold cargo space without acting on behalf of a client, the transaction did not attract service tax liability.
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside the service tax demand on the air freight mark-up, ruling that there was no third-party involvement to classify it under Business Auxiliary Service (BAS). AVR Cargo Agency Pvt.Ltd.,appellant-assessee, provided Custom House Agent (CHA) and BAS. It collected air freight from clients…
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