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    <title>2024 (6) TMI 500 - CESTAT KOLKATA</title>
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    <description>CESTAT Kolkata dismissed the department&#039;s appeal regarding service tax on reimbursable expenses collected by the appellant for CHG services. The tribunal upheld the adjudicating authority&#039;s decision that dropped the tax demand, finding that the appellant acted as pure agents for 56 clients based on specific agreements and a Chartered Accountant&#039;s certificate. The department failed to provide evidence contradicting the pure agency classification, and the tribunal found no reason to doubt the certificate&#039;s genuineness or the adjudicating authority&#039;s reliance on it.</description>
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    <pubDate>Wed, 05 Jun 2024 00:00:00 +0530</pubDate>
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      <title>2024 (6) TMI 500 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=753893</link>
      <description>CESTAT Kolkata dismissed the department&#039;s appeal regarding service tax on reimbursable expenses collected by the appellant for CHG services. The tribunal upheld the adjudicating authority&#039;s decision that dropped the tax demand, finding that the appellant acted as pure agents for 56 clients based on specific agreements and a Chartered Accountant&#039;s certificate. The department failed to provide evidence contradicting the pure agency classification, and the tribunal found no reason to doubt the certificate&#039;s genuineness or the adjudicating authority&#039;s reliance on it.</description>
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      <pubDate>Wed, 05 Jun 2024 00:00:00 +0530</pubDate>
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