Scope of SCN - only issue raised in the show cause notice was ...

Commissioner (Appeals) wrongly upheld demand for terminal handling charges; demand set aside as legally impermissible.

July 29, 2023

Case Laws Service Tax AT

Scope of SCN - only issue raised in the show cause notice was whether the services provided by the appellant fall under the category of clearing and forwarding agent Services - Ld. Commissioner (Appeals) in the impugned order dropped the demand under ocean freight but wrongly confirmed the demand relating to terminal handling charges and bill of lading under steamer agent services which is not permissible in law. - Demand set aside - AT

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Scope of SCN - only issue raised in the show cause notice was ...

Commissioner (Appeals) wrongly upheld demand for terminal handling charges; demand set aside as legally impermissible.

July 29, 2023

Case Laws Service Tax AT

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