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Informative

CESTAT Sets Aside Service Tax Demand on Air Freight Mark-Up, Cites Lack of Third-Party Involvement Under BAS

Update / Judgement Date

16 Mar 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & CustomOther Legal Matters

The CESTAT has set aside a service tax demand on air freight mark-up, citing a lack of third-party involvement under BAS. The tribunal emphasized the need for proper evidence to support demands. This decision protects taxpayers from unwarranted demands. The ruling clarifies the treatment of air freight mark-ups.