https://www.taxtmi.com/caselaws?id=752615 The CESTAT Chennai held that reimbursable freight charges received by a clearing and forwarding agent from a client cannot be included in taxable value for service tax purposes prior to May 14, 2015. The tribunal relied on SC precedent in Intercontinental Consultants case, which established that only post-2015 amendments to Section 67 of Finance Act, 1994 brought reimbursable expenses within taxable value. The extended limitation period was deemed inapplicable as the issue was interpretational in nature without evidence of suppression by the appellant. The demand was set aside and appeal allowed. en-us Wed, 08 May 2024 00:00:00 +0530 Wed, 15 May 2024 09:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752615 The CESTAT Chennai held that reimbursable freight charges received by a clearing and forwarding agent from a client cannot be included in taxable value for service tax purposes prior to May 14, 2015. The tribunal relied on SC precedent in Intercontinental Consultants case, which established that only post-2015 amendments to Section 67 of Finance Act, 1994 brought reimbursable expenses within taxable value. The extended limitation period was deemed inapplicable as the issue was interpretational in nature without evidence of suppression by the appellant. The demand was set aside and appeal allowed. Case-Laws Service Tax Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752615