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2020 (3) TMI 317 - AT - Service TaxValuation - inclusion of reimbursable expenses in the assessable value - expenses incurred by them on EDI charges, Stamp paper charges, Miscellaneous charges, Crane charges, CFS storage charges, Liner Detention Charges etc., while providing the Cargo Handling Service, reimbursed - HELD THAT:- The issue is settled by the Hon’ble Apex Court in the decision of Intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (3) TMI 357 - SUPREME COURT]. Following the same, the demand cannot sustain and requires to be set aside - demand set aside. Business Auxiliary services - Amounts collected by the appellant in regard to cargo space provided to their clients - Demand of service tax - HELD THAT:- The said activity is nothing but purchase and sale of cargo space and does not amount providing service - the demand under Business Auxiliary Service on such markup value collected in regard to cargo space in airlines/shipping line cannot sustain - demand set aside. Appeal allowed - decided in favor of appellant.
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