2020 (3) TMI 317

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....ember (Technical) Shri. M.N. Bharathi, Advocate, Ms. Sridevi T, JC (AR) for the Appellant Shri Arul C. Durairaj, Supdt., for the Respondent ORDER Per Sulekha Beevi Brief facts are that the appellants are providing Cargo Handling Service and Business Auxiliary Service. It was noticed by the department that appellants were reimbursed by their clients the expenses incurred by them on EDI charges....

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.... Ocean freight/Air freight for the period from September 2007 to March 2011. The Original Authority confirmed the demand, interest and imposed penalties. These findings were upheld by the Commissioner (Appeals). The appellant has filed appeal Nos. ST/42355 to 42358/2015, aggrieved by demand on both these issues. Appeal Nos. ST/42034 to 42036/2018 is filed against the order confirming the demand i....

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....e Learned Departmental Representatives Ms. T. Sridevi, JC and Shri Arul C. Durairaj, Supdt., appeared for the Revenue and supported the findings in the impugned orders. 4. Heard both sides. 5.1 The first issue involved is with regard to demand of service tax on reimbursable expenses. The issue is settled by the Hon'ble Apex Court in the decision of Intercontinental Consultants and Technocrats Pv....