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2018 (8) TMI 1679 - AT - Service TaxLevy of Service Tax - excess income earned out of Ocean freight amount - Held that:- The issue is covered in the decision BAX GLOBAL INDIA LTD. VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2017 (9) TMI 1264 - CESTAT CHENNAI], where it was held in appellant favor. Taxability - Commission/ brokerage paid to the shippers - Held that:- The said Commission/ brokerage paid to the shippers not taxable - issue held in favor of appellant. CENVAT credit - credit availed on the basis of Debit Notes - Held that:- This issue is also now well settled in the appellant’s favour in a plethora of decisions. Appeal allowed - decided in favor of appellant.
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