Service Tax Not Applicable on Freight Margins Due to Principal-to-Principal Transactions

Airlift Associates Vs Commissioner of GST & Central Excise (CESTAT Chennai) In Airlift Associates Vs Commissioner of GST & Central Excise, multiple appeals were filed against orders confirming service tax demands on airway bill fees, freight margins, commissions, incentives, and reimbursable expenses for the period July 2003 to March 2012. The appellant, engaged in cargo booking and logistics services as a multimodal transporter, purchased cargo space from airlines or shipping lines and offered it to exporters, sometimes earning a margin based on the difference between purchase and sal...