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TMI Blog2023 (10) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... t in view of the sale of cargo space to the exporters - HELD THAT:- Reliance upon one such decision in M/S. TIGER LOGISTICS (INDIA) LTD. VERSUS COMMISSIONER OF SERVICE TAX-II, DELHI [ 2022 (2) TMI 455 - CESTAT NEW DELHI ] where it was held that Any amount received must be for the service and it cannot be for some other purpose. For instance, if any amount is received towards any compensation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ocean freight mutually decided. There is a margin between the rate of ocean freight paid to the shipping line and rate of ocean fright charged by the appellant from the exporters. It is on the said mark-up that the department proposed levy of service tax, which demand has been confirmed. 3. Ms. Poorvi Asati, learned counsel for the appellant has submitted that this issue stands decided by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt has been received. Similarly, if the service so rendered does not squarely fall within the definition of taxable service under section 65 (105), no service tax can be levied. Even if it is doubtful whether the service is taxable or not, the benefit of doubt in respect of the charging section goes in favour of the assessee and against the revenue. The third important element is the considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sk of being unable to sell. In the appellant s case, if the space on the ships which it bought cannot be sold to its customers fully, or due to market conditions, or is compelled to sell at lower than purchase price, the appellant incurs loss. In a contrary situation, it gains profits. This activity is a business in itself on account of the appellant and cannot be called a service at all. Neither ..... X X X X Extracts X X X X X X X X Extracts X X X X
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