Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
The appellant, a customs house agent (CHA), collected reimbursement charges from clients for services availed from various service providers. The department demanded service tax on these reimbursed charges, contending they were part of business auxiliary services provided by the appellant. However, the Tribunal held that the appellant merely recovered actual expenses incurred on behalf of clients, with a small commission added. The nature of services remained unchanged, rendered by the service providers to the clients. The appellant acted as a pure agent, and the commission did not alter the character of services. Consequently, the Tribunal set aside the impugned order, ruling that service tax demand on reimbursed charges was legally unsustainable.
The appellant, a customs house agent (CHA), collected reimbursement charges from clients for services availed from various service providers. The department demanded service tax on these reimbursed charges, contending they were part of business auxiliary services provided by the appellant. However, the Tribunal held that the appellant merely recovered actual expenses incurred on behalf of clients, with a small commission added. The nature of services remained unchanged, rendered by the service providers to the clients. The appellant acted as a pure agent, and the commission did not alter the character of services. Consequently, the Tribunal set aside the impugned order, ruling that service tax demand on reimbursed charges was legally unsustainable.
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