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2011 (4) TMI 452 - AT - Service TaxClearing and forwarding services - show cause notice dated 3.7.06 was issued demanding service tax amounting to Rs.36,97,509/- and education cess amounting to Rs.20,240/- payable for the period April, 2001 to September, 2005 - This is clearly a case where the Appellant is trying to reduce incidence of service tax by accounting his remuneration as a reimbursable expense - There is no proof adduced that the appellant had the responsibility to deliver the goods at the door step of the client. In the case of freight revenue also conceded that it can be considered as reimbursable expense so long as actual freight amounts are claimed - Decided in favour of the assessee by way of remand
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