https://www.taxtmi.com/caselaws?id=361982 The Tribunal allowed the appeal of the Clearing and Forwarding agent, ruling that they were not liable to pay service tax on amounts received as a pure agent for reimbursement of expenses. However, the agent was found liable for service tax on the remuneration/commission received from the principal. The case was remanded to the adjudicating authority for recalculation of the tax payable based on this decision. The Tribunal also upheld the dropping of the penalty under section 76, dismissing the Revenue's appeal for its deletion. en-us Fri, 25 May 2018 00:00:00 +0530 Mon, 18 Jun 2018 08:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361982 The Tribunal allowed the appeal of the Clearing and Forwarding agent, ruling that they were not liable to pay service tax on amounts received as a pure agent for reimbursement of expenses. However, the agent was found liable for service tax on the remuneration/commission received from the principal. The case was remanded to the adjudicating authority for recalculation of the tax payable based on this decision. The Tribunal also upheld the dropping of the penalty under section 76, dismissing the Revenue's appeal for its deletion. Case-Laws Service Tax Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361982