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2016 (9) TMI 98 - AT - Service TaxValuation – clearing and forwarding services – godown rent – loading and unloading charges - is reimbursement expenses added in assessable value of the services? – Demand of tax and interest – penalty under section 76 and 78 of the Finance Act, 1994 - Held that: - the similar issue held in the case of Commissioner of S.T. Chennai Vs. Sangamitra Services Agency 2013 (7) TMI 862 - MADRAS HIGH COURT, where it was held that if the receipt is for reimbursing the expenditure incurred for the purpose of providing clearing and forwarding agent services, the same will not form part of the value of the services. Demand barred by limitation – Held that: - as appeal allowed on merits, appellant’s stand of demand being barred by limitation not relevant – appeal allowed – decided in favor of appellant.
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