https://www.taxtmi.com/caselaws?id=757400 CESTAT Kolkata partly allowed the appeal. The tribunal upheld service tax demand on director sitting fees with interest but waived penalty due to no suppression of facts. Demands on commission from shipping lines, cargo handling services, and ocean freight differences were set aside as not constituting taxable services or being mere reimbursements. For GTA services, liability was confirmed only for one invoice worth Rs.4,20,000 where service tax was specifically mentioned, while other demands were rejected as services lacked proper consignment notes. en-us Thu, 22 Aug 2024 00:00:00 +0530 Fri, 23 Aug 2024 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757400 CESTAT Kolkata partly allowed the appeal. The tribunal upheld service tax demand on director sitting fees with interest but waived penalty due to no suppression of facts. Demands on commission from shipping lines, cargo handling services, and ocean freight differences were set aside as not constituting taxable services or being mere reimbursements. For GTA services, liability was confirmed only for one invoice worth Rs.4,20,000 where service tax was specifically mentioned, while other demands were rejected as services lacked proper consignment notes. Case-Laws Service Tax Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757400