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M/s International Clearing & Shipping Agency Versus Commissioner of Service Tax, Chennai

2015 (12) TMI 1271 - CESTAT CHENNAI

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 .....

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provider in railway tender to rent luggage bogies. This, prima facie, convinces that the appellant has acted on principal to principal basis at arms length. - prima facie case tilting balance of convenience in favour of the appellant, without express .....

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, 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 & .....

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far as reimbursement of expenses is concerned, that aspect is in subjudice before Apex Court in the case of M/s. Shri Bhagavathy Traders Vs. CCE, Cochin - 2011-TIOL-1155-CESTAT-BANG-LB. 3. So far as commission is concerned, submission of the appella .....

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Vs. Commissioner of Service Tax, Chennai in Appeal No. ST/304/2012 and view has been taken that pending appeal there may be waiver of predeposit. 4. Demand of ₹ 44,20,717/- relates to tax on incentive received by the appellant not for the purp .....

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