Profit on ocean freight charges not leviable to service tax

Balmer Lawrie & Co. Ltd. Vs Commissioner of Service Tax (CESTAT Delhi) CESTAT Delhi held that profit on ocean freight charges cannot be termed as consideration for service and hence service tax is not leviable on the same. Facts- The appellant was registered with the Service Tax Commissionerate for providing a comprehensive range of logistics services to their clients. They had service tax registrations for the other branch offices from where they provided various taxable services. In order to provide services, the appellant entered a contract with Indian customers for transporting and del...