https://www.taxtmi.com/caselaws?id=439073 The Tribunal ruled in favor of the appellant in the case. It held that reimbursable expenses in providing Custom House Agent (CHA) services should not be included in the taxable value, following a Supreme Court judgment. The demand for service tax on incentive/commission under "Business Auxiliary Service" was found unsustainable for a specific period due to exemption. CENVAT credit was allowed for input services related to the appellant's business activities. The Tribunal concluded that the extended period of limitation and penalties were not applicable as the appellant had complied with tax obligations. The appeal was partly allowed, with most of the demand set aside and no penalties imposed. en-us Mon, 12 Jun 2023 00:00:00 +0530 Thu, 15 Jun 2023 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439073 The Tribunal ruled in favor of the appellant in the case. It held that reimbursable expenses in providing Custom House Agent (CHA) services should not be included in the taxable value, following a Supreme Court judgment. The demand for service tax on incentive/commission under "Business Auxiliary Service" was found unsustainable for a specific period due to exemption. CENVAT credit was allowed for input services related to the appellant's business activities. The Tribunal concluded that the extended period of limitation and penalties were not applicable as the appellant had complied with tax obligations. The appeal was partly allowed, with most of the demand set aside and no penalties imposed. Case-Laws Service Tax Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439073