Merely billing customers for booking of cargo space doesn’t make one a Freight Forwarder

Progeon Global Forwarding Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that merely billing customers for booking of space does not make one a Freight Forwarder. Therefore, the appellant whose activity has failed to establish his credential as a Freight Forwarder is found to satisfy the classification of Business Support Service. Accordingly, demand sustained. Facts- During the course of audit of accounts of the appellant, it was noticed by the department that in addition to providing ‘Business Auxiliary Service’ and ‘Business Support Serviceâ...