https://www.taxtmi.com/caselaws?id=761022 CESTAT Ahmedabad held that service tax demand on reimbursed charges collected by customs house agent from clients was unsustainable. The appellant recovered payments made to service providers on behalf of importer/exporter clients with minimal commission addition. The tribunal found appellant acted as pure agent, not service provider, since actual services were rendered by third parties who issued invoices and charged service tax. Small commission variation did not change the nature of underlying services. Following Tiger Logistics precedent, the demand under Business Auxiliary Service was set aside as legally unsustainable. en-us Wed, 23 Oct 2024 00:00:00 +0530 Wed, 30 Oct 2024 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761022 CESTAT Ahmedabad held that service tax demand on reimbursed charges collected by customs house agent from clients was unsustainable. The appellant recovered payments made to service providers on behalf of importer/exporter clients with minimal commission addition. The tribunal found appellant acted as pure agent, not service provider, since actual services were rendered by third parties who issued invoices and charged service tax. Small commission variation did not change the nature of underlying services. Following Tiger Logistics precedent, the demand under Business Auxiliary Service was set aside as legally unsustainable. Case-Laws Service Tax Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761022