Mark-up earned on sale isn't chargeable to service tax even when same is wrongly booked as 'commissi

Service Tax : Where assessee : (a) bought goods on payment of VAT, and (b) sold same to foreign company after adding mark-up of 3 per cent, said transaction was one of 'purchase and sale' and not commission agent's services, even if mark-up is wrongly booked as commission and assessee's seller directly sends goods to foreign company