https://www.taxtmi.com/caselaws?id=441873 The Tribunal ruled in favor of the assessee, a Customs House Agent, in a case involving the legality of service tax demands on reimbursable expenses. The Tribunal held that reimbursable expenses are not taxable as they do not constitute a service subject to service tax, citing a CBIC Circular. Additionally, the Tribunal disallowed Cenvat Credit due to a lack of nexus with CHA services and rejected the invocation of an extended period of limitation by the Revenue. The Tribunal dismissed the Revenue's appeal against the dropped demand, emphasizing adherence to legal provisions and CBIC instructions. en-us Thu, 17 Aug 2023 00:00:00 +0530 Fri, 18 Aug 2023 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441873 The Tribunal ruled in favor of the assessee, a Customs House Agent, in a case involving the legality of service tax demands on reimbursable expenses. The Tribunal held that reimbursable expenses are not taxable as they do not constitute a service subject to service tax, citing a CBIC Circular. Additionally, the Tribunal disallowed Cenvat Credit due to a lack of nexus with CHA services and rejected the invocation of an extended period of limitation by the Revenue. The Tribunal dismissed the Revenue's appeal against the dropped demand, emphasizing adherence to legal provisions and CBIC instructions. Case-Laws Service Tax Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441873