https://www.taxtmi.com/caselaws?id=765375 CESTAT Hyderabad set aside demand for including wharfage and demurrage charges in gross value for Storage and Warehousing Services, finding these were reimbursable expenses paid on behalf of cement companies. The tribunal remanded issues regarding Goods Transport Agency service liability determination, reassessment of collected but unpaid service tax under Section 73A, and penalty calculations under Sections 76-78. The court held that penalties cannot be imposed simultaneously and require reassessment based on sustainable demand. Appeal was allowed in part through remand for fresh determination of various disputed aspects. en-us Wed, 15 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765375 CESTAT Hyderabad set aside demand for including wharfage and demurrage charges in gross value for Storage and Warehousing Services, finding these were reimbursable expenses paid on behalf of cement companies. The tribunal remanded issues regarding Goods Transport Agency service liability determination, reassessment of collected but unpaid service tax under Section 73A, and penalty calculations under Sections 76-78. The court held that penalties cannot be imposed simultaneously and require reassessment based on sustainable demand. Appeal was allowed in part through remand for fresh determination of various disputed aspects. Case-Laws Service Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765375