2018 (3) TMI 705

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.... C. Ramkumar, Consultant - For the Appellant Shri R. Subramaniyan, AC (AR) - For the Respondent ORDER Per: B. Ravichandran These two appeals are with reference to tax liability of the appellant on certain considerations received by them in the course of their activities as steamer agent. The appellants are acting as steamer agent for various shipping lines. They are registered with the departm....

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.... the lower authority that the demurrage charges accruing to the liners is not subjected to tax. It is the amount which is retained by the appellant which cannot be considered as penal demurrage and is actually attributable to expenses in handling of containers and related activities which are more in the nature of ship husbandry work which is liable to be taxed. On perusal of the grounds of appeal....

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.... the exclusion under the category of 'reimbursement expenses' cannot be admitted for such lump sum payment. As already noted, the exclusion under the category of 'reimbursement expenses' are subject to the condition that such expenses would have been normally incurred by the client but incurred by the assessee-appellant and later reimbursed by the client on actual basis as per pre-....