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    <title>2020 (3) TMI 317 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the impugned orders on both issues. It concluded that reimbursable expenses in Cargo Handling Service are not taxable, referencing Intercontinental Consultants and Technocrats Pvt. Ltd. Furthermore, the markup on cargo space was deemed a purchase and sale transaction, not a service, thus exempt from Business Auxiliary Service tax. Consequently, the appeals were allowed, and the appellant was granted any consequential reliefs as per the law. The decision was pronounced in open court on 04.03.2020.</description>
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    <pubDate>Wed, 04 Mar 2020 00:00:00 +0530</pubDate>
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      <title>2020 (3) TMI 317 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=393173</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the impugned orders on both issues. It concluded that reimbursable expenses in Cargo Handling Service are not taxable, referencing Intercontinental Consultants and Technocrats Pvt. Ltd. Furthermore, the markup on cargo space was deemed a purchase and sale transaction, not a service, thus exempt from Business Auxiliary Service tax. Consequently, the appeals were allowed, and the appellant was granted any consequential reliefs as per the law. The decision was pronounced in open court on 04.03.2020.</description>
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      <pubDate>Wed, 04 Mar 2020 00:00:00 +0530</pubDate>
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