https://www.taxtmi.com/caselaws?id=367981 The Tribunal allowed the appellant's appeal regarding a threshold exemption claim under Notification No. 6/2005-ST for the years 2005-06 and 2006-07. The appellant, providing Clearing and Forwarding Services, contested the Department's demand for payment of Rs. 52,132, arguing that service tax liability does not extend to expense reimbursements. The Tribunal, following the Supreme Court's interpretation, ruled that service tax should be based on consideration for services provided, excluding reimbursements. The Tribunal set aside previous orders, granting relief to the appellant in line with legal provisions and case law, aligning with the Supreme Court's position. en-us Wed, 13 Jun 2018 00:00:00 +0530 Sat, 29 Sep 2018 06:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367981 The Tribunal allowed the appellant's appeal regarding a threshold exemption claim under Notification No. 6/2005-ST for the years 2005-06 and 2006-07. The appellant, providing Clearing and Forwarding Services, contested the Department's demand for payment of Rs. 52,132, arguing that service tax liability does not extend to expense reimbursements. The Tribunal, following the Supreme Court's interpretation, ruled that service tax should be based on consideration for services provided, excluding reimbursements. The Tribunal set aside previous orders, granting relief to the appellant in line with legal provisions and case law, aligning with the Supreme Court's position. Case-Laws Service Tax Wed, 13 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367981