Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (6) TMI 248 - CESTAT, CHENNAITransport of goods by road service - Service tax as well as penalty was demanded from assessee on amount paid by it towards freight charges. Assessee, however contended that said amount represented only advance payment made to goods transport operators and was to be reimbursed by its clients and, thus it was not liable to pay service tax on same. Held that - matter could be conclusively decided only if assessee show would from its accounts, amounts that were reimbursed by its clients and therefore, impugned order was to be set aside, and matter was to be remitted to adjudicating authority for fresh decision.
|