Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Profit Share in Multimodal Freight Forwarding Not Taxable as Business Auxiliary Service | Service Tax Law : Customs, Excise and Service Tax Appellate Tribunal
CESTAT Chennai holds that profit sharing between freight forwarders in multimodal transport constitutes business income, not taxable service under Section 65(19) of Finance Act, 1994.