No service tax on Ocean freight margin recovered from customers: CESTAT Ahmedabad

Vishal Tansukhbhai Gohel Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

This case before the CESTAT Ahmedabad centered on the issue of whether service tax was applicable on the margin earned by a firm from ocean freight charges recovered from customers. Here’s a breakdown of the key points and the tribunal’s ruling:

1. Background: The appellant, a clearing and forwarding agent firm, was registered for service tax under the relevant category. The Department observed a positive difference between the freight expenses incurred and

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