Buying and selling cargo space on its own account not covered within BAS

Haiko Logistics India Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Delhi) CESTAT Delhi held that appellant was buying and selling space on its own account and was not acting on behalf of the shipping lines. Hence, the same is not covered under the definition of Business Auxiliary Service (BAS). Facts- The appellant is a multi-modal transport operator under Multi-Modal Goods Transport Act, 1993 and is having a license/registration issued by Directorate General of Shipping. The clients (importers/exporters) approach the appellant for transportation of their goods from overseas or to oversea...