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

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