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The CESTAT allowed the appeal and set aside the impugned Order-in-Appeal. It held that reimbursements of expenses recovered by the appellant in the course of Customs House Agent services do not attract service tax, in light of the Supreme Court (SC) precedent confirming that such reimbursements are excluded from taxable valuation prior to statutory amendment. Similarly, incentives/commissions received from airlines/shipping lines for sale of cargo space were held not taxable under Business Auxiliary Services for the relevant period, following binding tribunal precedent that pre-amendment commissions are outside the service tax net. Consequently the appellant's liability to pay service tax on both reimbursements and commissions was negated.
The CESTAT allowed the appeal and set aside the impugned Order-in-Appeal. It held that reimbursements of expenses recovered by the appellant in the course of Customs House Agent services do not attract service tax, in light of the Supreme Court (SC) precedent confirming that such reimbursements are excluded from taxable valuation prior to statutory amendment. Similarly, incentives/commissions received from airlines/shipping lines for sale of cargo space were held not taxable under Business Auxiliary Services for the relevant period, following binding tribunal precedent that pre-amendment commissions are outside the service tax net. Consequently the appellant's liability to pay service tax on both reimbursements and commissions was negated.
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