2018 (7) TMI 788

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....Commissioner (AR) for appellant Shri Bharat Raichandani, Advocate for respondent ORDER Per: C J Mathew Revenue is in appeal against order-in-original no. 25/ST/HB/12-13 dated 16th January 2013 of Commissioner of Service Tax (Adjudication), Mumbai which dropped the proposal in the show cause notice for recovery of Rs. 5,90,54,111 and Rs. 1,25,59.947 as tax for providing 'support service....

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....oice raised by respondent on customer. It is this freight element, on which tax liability is not discharged while computing tax on the other elements under 'support services of business of commerce', that is attempted to be brought under levy. Likewise, costs such as duties and other charges, claimed to be in the nature of reimbursable expenses, are sought to be subject to levy along with their fe....

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....d Learned Authorized Representative and Learned Counsel for respondent at length. On perusal of the grounds of appeal, we take note that it does not offer any justifications on the manner in which the amounts claimed to be reimbursable expenses, and not related to the registered services, conformed to the definition of taxable service. Except to point out that the show cause notice had adequately ....