Exemption from Service Tax for Mark-Up Profit on Ocean Freight Discrepancy

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

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