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    <title>2025 (9) TMI 754 - CESTAT CHENNAI</title>
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    <description>CESTAT CHENNAI-AT held that reimbursements of expenses recovered while rendering CHA services are not exigible to service tax based on the SC ruling that valuation of such reimbursements became taxable only from 14.5.2015; reimbursements prior thereto are not liable. The Tribunal also found commission/incentive from airlines/shipping lines for sale of cargo space not taxable under Business Auxiliary Services for the relevant period. The impugned order by the Commissioner (Appeals) is set aside and the appeal is allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=778265</link>
      <description>CESTAT CHENNAI-AT held that reimbursements of expenses recovered while rendering CHA services are not exigible to service tax based on the SC ruling that valuation of such reimbursements became taxable only from 14.5.2015; reimbursements prior thereto are not liable. The Tribunal also found commission/incentive from airlines/shipping lines for sale of cargo space not taxable under Business Auxiliary Services for the relevant period. The impugned order by the Commissioner (Appeals) is set aside and the appeal is allowed.</description>
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