{"id":338151,"date":"2024-12-30T12:00:52","date_gmt":"2024-12-30T06:30:52","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=338151"},"modified":"2025-01-21T11:07:09","modified_gmt":"2025-01-21T05:37:09","slug":"mark-up-earned-by-purchasing-selling-cargo-space-from-shipping-lines-not-liable-to-service-tax-cestat","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2024\/12\/30\/mark-up-earned-by-purchasing-selling-cargo-space-from-shipping-lines-not-liable-to-service-tax-cestat\/","title":{"rendered":"Mark-up earned by purchasing & selling cargo space from shipping lines not liable to service tax: CESTAT"},"content":{"rendered":"
\n

Customs, Excise, and Service Tax Appellate Tribunal, New Delhi:<\/span> In a service tax appeal assailing the order passed by the Commissioner of Central Goods & Service Tax, Audit-II, New Delhi, confirming the department’s show cause notice to the appellant for recovery of alleged non-payment of service tax on extra charges collected i.e., mark up for the freight income (ocean freight\/air freight), the two-member Bench of Binu Tamta, (Judicial Member) and Rajeev Tandon, (Technical Member), allowed the appeal and set aside the Commissioner’s order, viewing that when the appellant is acting on a principal-to-principal basis for purchase and selling of space from shipping line\/airline and selling to importers\/exporters, the said act would not amount to an activity liable to Service Tax.<\/p>\n

Factual Matrix<\/h3>\n

The appellant- Company were issued show cause notice seeking recovery for alleged non-payment of Service Tax on extra charges collected i.e. mark up for the freight income (ocean freight\/air freight). The period of dispute was 2010-11 to 2014-15 and 1-04-2015 to 30-06-2017. The department vide the impugned show cause notice confirmed the demand of Service Tax of Rs. 3,67,38,471\/- along with interest besides imposing penalty of equal amount.<\/p>\n

It was alleged that the major source of revenue for the appellant-Company were income from sea freight, air freight, commission for haulage, consultation income and income from customs clearance. Upon verification of invoices, the department alleged that no Service Tax was paid by them on the mark up collected by way of ocean freight (mark up – i.e. difference between the amount charged from the customers towards sea\/air freight and the amount paid to the shipping line\/airline). The department submitted that the said mark up was a consideration liable to Service Tax as the nature of service rendered by the appellant could not be considered as transportation of goods.<\/p>\n

Decision<\/h3>\n

The Tribunal noted that in Marinetrans India (P) Ltd.<\/span> v. CST<\/span>1<\/sup><\/a> the Tribunal held that buying and selling of cargo space in a ship, does not amount to rendering a service and any profit and income earned through such transactions would not be leviable to Service Tax. Further placing reliance upon Bhatia Shipping (P) Ltd.<\/span> v. CST<\/span>2<\/sup><\/a>, wherein relying upon Satkar Logistics<\/span> v. CST<\/span>3<\/sup><\/a> the appellant’s contention that the appellant was only trading in space and was not providing any service was accepted. In the matter at hand, the Tribunal said that when the appellant is acting on a principal-to-principal basis, as regards purchase and selling of space from shipping line\/airline and selling to importers\/exporters, the said act would not amount to an activity liable to Service Tax. The Tribunal explained that when they are not acting as an agent\/intermediary for promoting the business of the shipping lines\/ and airlines and the transactions of the appellant are independent of both backward and forward integration of the activities performed.<\/p>\n

[Seagull Maritime Agencies Pvt.Ltd. v. Commissioner of Central Goods & Service Tax, New Delhi, 2024 SCC OnLine CESTAT 1393<\/a>, decided on: 12-12-2024<\/span>]<\/p>\n<\/div>\n\n

1.<\/a> 2019 SCC OnLine CESTAT 1084<\/a>.<\/p>\n

2.<\/a> 2022 SCC OnLine CESTAT 2185<\/a><\/p>\n

3.<\/a> Service Tax Appeal No. 50411 of 2016.<\/p>\n","protected":false},"excerpt":{"rendered":"

The assessee-appellant contended that they acted on principal-to-principal with both the customers (shipper) and the shipping line\/airline. A freight forwarder may act as principal and raise invoice to the exporter on his own account, providing transportation of goods and is not acting as “intermediary”.<\/p>\n","protected":false},"author":67517,"featured_media":319582,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[76981,76979,6651,76982,29538,39334,56561,76980,51762,3208],"class_list":["post-338151","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-and-service-tax-appellate-tribunal","tag-cargo-space","tag-cestat","tag-cestat-delhi","tag-customs","tag-excise","tag-exporter","tag-freight-forwarder","tag-importer","tag-service_tax"],"yoast_head":"\nMark-up earned by purchasing & selling cargo space from shipping lines not liable to service tax: CESTAT | SCC 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Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member) allowed an appeal filed by the assessee against the demand of Central Excise duty of Rs 5,25,70,268 along with equal penalty and applicable interest confirmed by the Commissioner, Central\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":258004,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/02\/can-refund-claim-be-denied-on-the-ground-that-freight-had-not-been-included-in-the-assessable-value\/","url_meta":{"origin":338151,"position":4},"title":"CESTAT | Can refund claim be denied on the ground that freight had not been included in the assessable value? Tribunal answers","author":"Editor","date":"December 2, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal wherein the refund claim was denied in the impugned order on two grounds: (a) On account that duty has been paid excess, therefore they are not entitled to take excess claim of refund of excess\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":268452,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/15\/whether-the-credit-availed-by-bank-on-service-tax-paid-for-insuring-deposits-eligible-for-cenvat-credit-or-not-cestat-answers\/","url_meta":{"origin":338151,"position":5},"title":"Whether the credit availed by bank on service tax paid for insuring deposits, eligible for CENVAT Credit or not? CESTAT answers","author":"Editor","date":"June 15, 2022","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical Member) allowed an appeal which was filed aggrieved by the order of the original authority confirming the demand interest and imposed penalty, including a separate penalty on the Former\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Customs, Excise and Services Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/338151","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67517"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=338151"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/338151\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/319582"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=338151"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=338151"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=338151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}