AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2018 (6) TMI 1432
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Shri S. Murugappan, Advocate For the Assessee Shri Arjun Raghavendra, DC ( AR ) For the Revenue ORDER Per Madhu Mohan Damodhar All these appeals since relating to the same issues they are taken up for common disposal. 2. The facts of the matter are that Lakshmi Cargo Company Ltd. (hereinafter referred to as the assessee) are providing Custom House Agent's service. Pursuant to audi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dicating authority held that they are operative charges and documentation expenses incurred for providing CHA services and accordingly, confirmed demand of Rs. 1,20,315/- and Rs. 57,381/- with interest thereon and also imposed penalties under Section 76 & 78 of the Finance Act, 1994. Aggrieved by the confirmation of these demands, the assessee has filed Appeals ST/122/2011, ST/123/2011. Department....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ly agreed upon that all statutory charges such as EDI, Customs duty, steamer agent, port dues etc. would be charged at actual, hence assessees were only charging clients at actuals in respect of such reimbursement expenses. He places reliance on the ratio laid down by Hon'ble Apex Court in UOI Vs Intercontinental Consultants & Technocrafts Pvt. Ltd. - 2014 (35) STR J99 (SC) as per which such reimb....