{"id":5669,"date":"2025-08-30T17:57:29","date_gmt":"2025-08-30T12:27:29","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5669"},"modified":"2025-08-30T17:57:29","modified_gmt":"2025-08-30T12:27:29","slug":"sc-rules-freight-collected-by-agents-not-taxable","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable","title":{"rendered":"SC Rules Freight Collected by Agents Not Taxable"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000405315\/freight-collected-by-air-cargo-agents-on-behalf-of-airlines-not-liable-to-service-tax-only-commission-is-taxable-sc\"><span class=\"TextRun SCXW223103513 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW223103513 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Principal Commissioner of Service Tax, Chennai-I Versus<\/span> <span class=\"NormalTextRun SCXW223103513 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Pawan Cargo Forward Pvt. Ltd.<\/span><span class=\"NormalTextRun SCXW223103513 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> (2025) 33 Centax 227 (S.C.)<\/span><\/span><span class=\"EOP SCXW223103513 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong><span id=\"111170000000007713\">B.V. Nagarathna<\/span> <\/strong>&amp;<strong>\u00a0<span id=\"111170000000022550\">K.V. Viswanathan<\/span><\/strong>, JJ.<\/li>\n<li>\n<div><strong>S\/Shri\u00a0<span id=\"111170000000033294\">N. Venkataraman<\/span>, A.S.G.,\u00a0<span id=\"111170000000123120\">Kritagya Kait<\/span>,\u00a0<span id=\"111170000000094161\">Arkaj Kumar<\/span>,\u00a0<span id=\"111170000000045566\">S.A. Haseeb<\/span>,\u00a0<span id=\"111170000000170040\">Padmesh Kumar<\/span><\/strong>, Advs. &amp;\u00a0 <strong><span id=\"111170000000099790\">Gurmeet Singh Makker<\/span><\/strong>, AOR, for the Appellant<\/div>\n<\/li>\n<li>\n<div><strong>S\/Shri\u00a0<span id=\"111170000000005189\">Arvind P. Datar<\/span>, Sr Adv., <span id=\"111170000000106141\">Siddharth Vasudev<\/span>,\u00a0<span id=\"111170000000106140\">Ms\u00a0 Gayatri Gulati<\/span>,\u00a0<span id=\"111170000000168356\">Brahma Prakash Soni<\/span><\/strong>, Advs. &amp; <strong><span id=\"111170000000054089\">T.V.S. Raghavendra Sreyas<\/span><\/strong>, AOR, for the Respondent<\/div>\n<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW22780176 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW22780176 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The assessee, an air cargo agent, was engaged in booking and sale of air cargo space on behalf of airlines. In the course of its business, the assessee collected freight charges from customers, remitted the same to airlines, and retained commission for its services, on which Service Tax was duly discharged. The jurisdictional authorities took the view that the assessee was liable to pay Service Tax on the entire gross amount charged from customers, inclusive of the freight element, invoking Sections 65B(44) and 73 of the Finance Act, 1994. Contesting this demand, the assessee submitted that freight charges collected and remitted to airlines did not constitute consideration for services rendered by it, and only the commission component represented taxable value. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) relied upon its earlier decisions in <\/span><\/span><span class=\"TextRun SCXW22780176 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW22780176 BCX0\" data-ccp-parastyle=\"Body-All Documents\">La Freight Pvt. Ltd. [2018 (3) TMI 113-CESTAT, Chennai], Skylift Cargo (P) Ltd. [2018 (2) TMI 320-CESTAT, Chennai], and Final Order No. 42113\/2017, dated 18-09-2017<\/span><\/span><span class=\"TextRun SCXW22780176 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW22780176 BCX0\" data-ccp-parastyle=\"Body-All Documents\">, to uphold the assessee\u2019s position. The matter was accordingly placed before the Supreme Court.<\/span><\/span><span class=\"EOP SCXW22780176 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em><span data-contrast=\"none\">Supreme <\/span>Court Held<\/em><\/h2>\n<p><span data-contrast=\"none\">The Supreme Court held that the reasoning adopted by the CESTAT in the impugned order was sound and did not warrant interference. It observed that the freight charges collected by air cargo agents on behalf of airlines and remitted to them were not liable to Service Tax in the hands of such agents, as the taxable service was confined only to the commission earned. The Court affirmed that the levy contemplated under Sections 65B(44) and 73 of the Finance Act, 1994, could not extend to amounts merely collected and passed through to airlines without forming part of the agent\u2019s consideration. The departmental contention that the gross freight charges were includible in the taxable value was rejected. The appeal of the department was dismissed.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>List of Cases Reviewed<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(34)%20G.S.T.L.%20559%20(Tribunal)&amp;itemType=AP\">Pawan Cargo Forwards Pvt. Ltd. v. Principal Commissioner<\/a> \u2014\u00a02020 (34) G.S.T.L. 559 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 2]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Principal Commissioner of Service Tax, Chennai-I Versus Pawan Cargo Forward&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5691,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-5669","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SC Rules Freight Collected by Agents Not Taxable<\/title>\n<meta name=\"description\" content=\"Supreme Court holds freight collected by air cargo agents on behalf of airlines not liable to service tax; only the commission earned is taxable.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SC Rules Freight Collected by Agents Not Taxable\" \/>\n<meta property=\"og:description\" content=\"Supreme Court holds freight collected by air cargo agents on behalf of airlines not liable to service tax; only the commission earned is taxable.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2025-08-30T12:27:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/2.-SC-Rules-Freight-Collected-by-Agents-Not-Taxable-3.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Koyna Goswami\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Koyna Goswami\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable\"},\"author\":{\"name\":\"Koyna Goswami\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a\"},\"headline\":\"SC Rules Freight Collected by Agents Not Taxable\",\"datePublished\":\"2025-08-30T12:27:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable\"},\"wordCount\":388,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/2.-SC-Rules-Freight-Collected-by-Agents-Not-Taxable-3.jpg\",\"articleSection\":[\"Excise &amp; Service Tax\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable\",\"name\":\"SC Rules Freight Collected by Agents Not Taxable\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/2.-SC-Rules-Freight-Collected-by-Agents-Not-Taxable-3.jpg\",\"datePublished\":\"2025-08-30T12:27:29+00:00\",\"description\":\"Supreme Court holds freight collected by air cargo agents on behalf of airlines not liable to service tax; only the commission earned is taxable.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/2.-SC-Rules-Freight-Collected-by-Agents-Not-Taxable-3.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/2.-SC-Rules-Freight-Collected-by-Agents-Not-Taxable-3.jpg\",\"width\":920,\"height\":540,\"caption\":\"SC ruling on service tax freight collection\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"SC Rules Freight Collected by Agents Not Taxable\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a\",\"name\":\"Koyna Goswami\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g\",\"caption\":\"Koyna Goswami\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/koyna\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"SC Rules Freight Collected by Agents Not Taxable","description":"Supreme Court holds freight collected by air cargo agents on behalf of airlines not liable to service tax; only the commission earned is taxable.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable","og_locale":"en_US","og_type":"article","og_title":"SC Rules Freight Collected by Agents Not Taxable","og_description":"Supreme Court holds freight collected by air cargo agents on behalf of airlines not liable to service tax; only the commission earned is taxable.","og_url":"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2025-08-30T12:27:29+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/2.-SC-Rules-Freight-Collected-by-Agents-Not-Taxable-3.jpg","type":"image\/jpeg"}],"author":"Koyna Goswami","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Koyna Goswami","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable"},"author":{"name":"Koyna Goswami","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a"},"headline":"SC Rules Freight Collected by Agents Not Taxable","datePublished":"2025-08-30T12:27:29+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable"},"wordCount":388,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/2.-SC-Rules-Freight-Collected-by-Agents-Not-Taxable-3.jpg","articleSection":["Excise &amp; Service Tax","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable","url":"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable","name":"SC Rules Freight Collected by Agents Not Taxable","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/2.-SC-Rules-Freight-Collected-by-Agents-Not-Taxable-3.jpg","datePublished":"2025-08-30T12:27:29+00:00","description":"Supreme Court holds freight collected by air cargo agents on behalf of airlines not liable to service tax; only the commission earned is taxable.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/2.-SC-Rules-Freight-Collected-by-Agents-Not-Taxable-3.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/2.-SC-Rules-Freight-Collected-by-Agents-Not-Taxable-3.jpg","width":920,"height":540,"caption":"SC ruling on service tax freight collection"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/sc-rules-freight-collected-by-agents-not-taxable#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"SC Rules Freight Collected by Agents Not Taxable"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a","name":"Koyna Goswami","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g","caption":"Koyna Goswami"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/koyna"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/5669","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=5669"}],"version-history":[{"count":3,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/5669\/revisions"}],"predecessor-version":[{"id":5686,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/5669\/revisions\/5686"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/5691"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=5669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=5669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=5669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}