https://www.taxtmi.com/caselaws?id=357002 The tribunal upheld the tax liability on demurrage charges as they were considered part of the appellant's work as a steamer agent and not penal in nature. However, penalties imposed under Section 80 of the Finance Act, 1994, were set aside due to the appellant's genuine belief. Regarding reimbursement expenses like telephone charges, survey charges, and document charges, the tribunal found that charges reimbursed on an actual basis were not taxable. Yet, lump sum payments without evidence of actual reimbursement were held taxable. Penalties were also set aside in this regard. Appeals were dismissed with the modification of setting aside penalties. en-us Tue, 23 Jan 2018 00:00:00 +0530 Wed, 17 Apr 2019 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357002 The tribunal upheld the tax liability on demurrage charges as they were considered part of the appellant's work as a steamer agent and not penal in nature. However, penalties imposed under Section 80 of the Finance Act, 1994, were set aside due to the appellant's genuine belief. Regarding reimbursement expenses like telephone charges, survey charges, and document charges, the tribunal found that charges reimbursed on an actual basis were not taxable. Yet, lump sum payments without evidence of actual reimbursement were held taxable. Penalties were also set aside in this regard. Appeals were dismissed with the modification of setting aside penalties. Case-Laws Service Tax Tue, 23 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357002