https://www.taxtmi.com/caselaws?id=354601 The Tribunal ruled in favor of the appellants on all three issues. They were not liable to pay service tax on reimbursable expenses, as these should not be included in taxable value. The appellants, acting as C&F Agents, were not liable under reverse charge for service tax on GTA services, as the statutory scope applied to the principal. The delayed payment of service tax was deemed not intentional evasion, with interest applicable for the delay but no penalty warranted. The impugned order was set aside, allowing the appeal in favor of the appellants. en-us Mon, 13 Nov 2017 00:00:00 +0530 Thu, 01 Feb 2018 06:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354601 The Tribunal ruled in favor of the appellants on all three issues. They were not liable to pay service tax on reimbursable expenses, as these should not be included in taxable value. The appellants, acting as C&F Agents, were not liable under reverse charge for service tax on GTA services, as the statutory scope applied to the principal. The delayed payment of service tax was deemed not intentional evasion, with interest applicable for the delay but no penalty warranted. The impugned order was set aside, allowing the appeal in favor of the appellants. Case-Laws Service Tax Mon, 13 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354601