https://www.taxtmi.com/caselaws?id=439621 Service tax on export-linked air freight commission was found unsustainable because the commission arose from booking cargo space for export goods and was covered by earlier tribunal rulings. Reimbursable expenses, documentation charges, handling charges and delivery-order recoveries could not be added to taxable value, as Section 67 taxes only the value of the service actually rendered and Rule 5(1) cannot enlarge that base. Demands on pickup charges and receipts from GE Industrial Ltd. were also rejected because they went beyond the scope of the show cause notice. The extended limitation period was not invocable absent suppression with intent to evade tax. en-us Mon, 26 Jun 2023 00:00:00 +0530 Wed, 28 Jun 2023 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439621 Service tax on export-linked air freight commission was found unsustainable because the commission arose from booking cargo space for export goods and was covered by earlier tribunal rulings. Reimbursable expenses, documentation charges, handling charges and delivery-order recoveries could not be added to taxable value, as Section 67 taxes only the value of the service actually rendered and Rule 5(1) cannot enlarge that base. Demands on pickup charges and receipts from GE Industrial Ltd. were also rejected because they went beyond the scope of the show cause notice. The extended limitation period was not invocable absent suppression with intent to evade tax. Case-Laws Service Tax Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439621