under :-
"4.1 In the ledger account of M/s Regulus Freight Forwardes Pvt. Ltd., it is
observed that ... issue is discussed as under :-
8
a) M/s Regulus Freight Forwarders Pvt. Ltd. : Since in this case, no case can be
made out that
respect of the
international transaction of provision of freight forwarding services,
which is bad in law;
Rejection of economic analysis undertaken by the Appellant ... taxpayer is an asset freight company primarily
engaged in the business of freight forwarding and logistic services
specialising in international air and sea freight consignments
payment by the consignor
(freight paid) and payment by the consignee (freight
collect). In respect of the "Freight Paid" consignments
appellants discharge ... Collects Freight
from (X)
Client (X):
(A) contracts with (X) and
collects freight from (X).
Service Tax paid on entire
freight amount.
(A) Forwards
service
provider for air freight, ocean freight and other institutional
services. Crane India and its associate enterprises (AEs) provide
freight forwarding services to ensure that ... Nature of Method Adopted by Amount (Rs.)
transactions Assessee
1 Freight forwarding TNMM 397,974,707
services
2 Reimbursement of Not Applicable 548,927
expenses
Welgro Line India Pvt. Ltd. was engaged in the business of Freight Forwarding and Logistic provider in the filed of export and import and they ... other booking parties. Generally, they received orders for containers from freight forwarders/logistic providers and CHA. As Manager (Documentation), he was in charge
Briefly, the facts are that Appellant, is engaged in logistics and
freight forwarding services, and claims to possess distinctive and
confidential data, customer databases ... Copyright Act "].
3. The Appellant is a logistics and freight forwarding service provider
and filed a suit against 12 Defendants alleging that they
misappropriated
reply dated 19.10.2022 to UPS
Express Private Limited, the shipping agent/freight forwarder,
stating that he did not recognize the consignment. The
petitioner also sent ... destined for the petitioner's address
in Coimbatore.
23. The freight forwarder sent a message on 13.10.2022
requesting KYC documents for confirmation regarding
cheating,
fraud, forgery stated to be committed by M/s Kinzal Freight
Forwarding (OPC) Private Limited, M/s Shree Shyam International,
M/s Wentorz Logistics ... have been used and submitted to banks
by M/s Kinzal Freight Forwarding (OPC) Private Limited, M/s Balaji
International, M/s Shree Shyam International
Vessel Operating Common Carrier (NVOCC) is different
from Freight Forwarder. Non-Vessel Operating Common Carrier (NVOCC)
arranges ocean transportation. Freight forwarders may arrange all kinds ... collecting any
sums due to the Carrier. Payment of Freight and
charges to a freight forwarder, broker or anyone other
than the Carrier
incurred in
respect of freight and clearing charges as detailed under:
a. Expenses incurred in respect of freight and forwarding and handling
charges ... Port
6.2.4 However, the revenue was recognized from the activity of freight
forwarding, clearing, and handling is only of Rs. 21,84,48,388/-, therefore
