https://www.taxtmi.com/caselaws?id=367983 The Tribunal set aside the Order-in-Original, allowing the appeal based on the classification of services under "Clearing and Forwarding Services" rather than "Business Support Services". Reimbursable expenses were excluded from the assessable value for service tax purposes. Freight charges were deemed not subject to service tax. The extended period for demand under Section 73(1) of the Finance Act, 1994, was found unwarranted. Interest and penalties under Sections 75, 76, 77, and 78 of the Finance Act, 1994, were not justified. en-us Wed, 04 Jul 2018 00:00:00 +0530 Sat, 29 Sep 2018 06:46:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367983 The Tribunal set aside the Order-in-Original, allowing the appeal based on the classification of services under "Clearing and Forwarding Services" rather than "Business Support Services". Reimbursable expenses were excluded from the assessable value for service tax purposes. Freight charges were deemed not subject to service tax. The extended period for demand under Section 73(1) of the Finance Act, 1994, was found unwarranted. Interest and penalties under Sections 75, 76, 77, and 78 of the Finance Act, 1994, were not justified. Case-Laws Service Tax Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367983