Ocean freight not subject to Service Tax under Business Auxiliary Services

Geodis Overseas Private Limited Vs Commissioner of Service Tax (CESTAT Chennai) Taxability of Ocean Freight Charges under Service Tax The CESTAT, Chennai in M/s. Geodis Overseas Private Limited v. The Commissioner of Service Tax [Service Tax Appeal No. 157 and 158 of 2012] set aside the order of the Revenue Department demanding the service tax on Ocean Freight Charges (“OFC”). Facts: M/s. Geodis Overseas Private Limited (“the Appellant”) is a freight forwarder and is engaged in freight forwarding of import and export shipment of goods. The Appellant is providing various services and c...