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Exemption from Service Tax for Mark-Up Profit on Ocean Freight Discrepancy
Case Law Details
- Case Name
- International Clearing & Shipping Agency Vs Commissioner of GST and Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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International Clearing & Shipping Agency Vs Commissioner of GST and Central Excise (CESTAT Chennai)
Conclusion: Department did not have a case that assessee had not discharged Service Tax on the agency commission received as a Steamer Agent or CHA. The demand was raised on the mark-up made which was the profit out of the difference in value of ocean freight collected by the shipping line and paid by the exporter / client, therefore, the demand of Service Tax on freight brokerage could not sustain and required to be set aside.
Held: Assessee received a brokerage / rebate from the shipping l...
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