Recovery of Service Tax - Business auxiliary services - sale and ...

Cargo Space Transactions Ruled as Sales, Not Taxable Services, Overturning Tax Demands on Appellant's Activities.

April 13, 2024

Case Laws     Service Tax     AT

Recovery of Service Tax - Business auxiliary services - sale and purchase of cargo space - The Appellate Tribunal found that the appellant's activities of buying and selling cargo space were transactions of sale, not services rendered. It disagreed with the Commissioner's interpretation that any activity other than sale of goods constitutes a service. The Tribunal held that the appellant's transactions did not fall under the purview of taxable services and thus set aside the service tax demands.

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