Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 962 - AT - Service TaxReimbursement of expenses - Tax liability for expenses like transportation, clearance expenses, insurance charges, cartage handling and forwarding charges - reverse charge mechanism - import of Yarn - transportation from Nepal border - seperate billing for expenses like transportation, clearance expenses, insurance charges, cartage handling and forwarding charges - Held that: - identical orders were passed in respect of other appellants similarly situate. It was held that There is no evidence produced to show that Nepalese suppliers had acted as the agents of the appellants for arranging transportation from Nepal border to the factory premises of the appellants. Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants. In view of this, the appellants cannot be treated as recipients of GTA services in terms of Notification No. 35/04-S.T. and hence liable to pay Service tax - appeal allowed - decided in favor of appellant.
|