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2019 (3) TMI 1502 - CESTAT CHENNAILevy of service tax - reimbursable expenses or not - Held that:- It can be seen that the charges are in the nature of CMS/EDI Charges, Insurance Charges, Demurrage Charges etc. Being actuals in the nature of Reimbursable Expenses, the decision of the Hon'ble Apex Court in the case of M/s. Inter-continental Technocrats and Consultants [2012 (12) TMI 150 - DELHI HIGH COURT] would squarely apply and the demand of service tax on these charges cannot be sustained - demand set aside. Demand of service tax - Ocean Freight Charges - Held that:- This Tribunal in the case of M/s. Greenwich Meridian Logictics (I) Pvt Ltd. Vs Commissioner of Service Tax, Mumbai [2016 (4) TMI 547 - CESTAT MUMBAI] for the appellants has considered the very same issue in detail and has held that Ocean Freight Charges are not liable to service tax - the demand on Ocean Freight Charges cannot be sustained and require to be set aside. Scope of SCN - Held that:- Though the demand in the show-cause notice is made under Business Support Service, the Commissioner has travelled beyond the show-cause notice and confirmed the demand under Business Auxiliary Service. For this reason also, the impugned order cannot sustain. Appeal disposed off.
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