Freight Forwarder Not Liable For Service Tax When Acting As Principal For Goods Exported Outside India; CESTAT

CESTAT ruled that a freight forwarder is not liable for service tax when acting as principal for goods exported outside India. The tribunal emphasized the distinction between principal and agent roles and clarified the applicability of service tax provisions. This judgment benefits logistics service providers and exporters, providing clarity on tax obligations in international trade and preventing double taxation on supply chain operations.