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2020 (3) TMI 317

..... 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 colle .....

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..... acts are that the appellants are providing Cargo Handling Service and Business Auxiliary Service. It was noticed by the department that appellants were reimbursed by their clients the 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. The department was o .....

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..... held by the Commissioner (Appeals). The appellant has filed appeal Nos. ST/42355 to 42358/2015, aggrieved by demand on both these issues. Appeal Nos. ST/42034 to 42036/2018 is filed against the order confirming the demand in respect of Ocean freight charges only for the period April 2011 to June 2012. 2. When the appeals came up for hearing, Ld. Counsel, Shri M.N. Bharathi submitted that the issue .....

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..... oth sides. 5.1 The first issue involved is with regard to demand of service tax on reimbursable expenses. The issue is settled by the Hon ble Apex Court in the decision of Intercontinental Consultants and Technocrats Pvt. Ltd. (supra). Following the same we hold that the demand cannot sustain and requires to be set aside, which we hereby do. 5.2 The second issue is with regard to the amounts colle .....

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