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Service Tax - Highlights / Catch Notes

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CESTAT, an Appellate Tribunal, considered the levy of service ...


CESTAT ruled in favor of no service tax on air and ocean freight charges pre & post 01.07.2012. Appeal allowed!

June 17, 2024

Case Laws     Service Tax     AT

CESTAT, an Appellate Tribunal, considered the levy of service tax on air and ocean freight charges collected before and after 01.07.2012. The issue was whether these charges constituted Business Support Service. The Tribunal held that the charges were for transportation of goods, not for any other service, and thus not subject to service tax. Referring to a previous case, the Tribunal concluded that the demand for service tax pre and post 01.07.2012 was unsustainable. Therefore, the appeal was allowed, and the demand was set aside.

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