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2015 (12) TMI 1271 - CESTAT CHENNAI

2015 (12) TMI 1271 - CESTAT CHENNAI - TMI - Waiver of pre deposit - business auxiliary service - reimbursement of expenses - Held that:- There was no direct nexus between the incentive received and the service provided. It is noticed that in the case of M/s. Agronaut Logistics (India) Pvt. Ltd. Vs. Commissioner of Service Tax, Chennai by the appellant was heard on Monday, Tribunal prima facie opined that appellant therein had not acted as an agent on behalf of the freight forwarding service prov .....

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Member (T) For the Appellant : Mr V S Manoj, Adv For the Respondent : Ms Indira Sisupal, AC (AR) ORDER Per D N Panda Learned counsel submits that the service tax demand of ₹ 46,06,468/- was on two grounds. One is in respect of reimbursement of certain expenses giving rise to demand of ₹ 14 lakhs and the rest of the demand is on commission and incentive receipt from clearing and forwarding service provided for buying such facility from respective concerns. Tax was imposed under the c .....

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