2023 (8) TMI 705

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r , Member ( Technical ) Mr. S. Adithya , Consultant For the Appellant Mr. N. Sathya Narayanan , Assistant Commissioner ( A. R ) For the Respondent ORDER ORDER : Per Ms. SULEKHA BEEVI, C.S. Brief facts are that the appellant is engaged in the business of "Freight Forwarding of imported and exported goods" on port-to-port basis. It was noticed by the department that the appellant had....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ses reimbursed to the appellant by their clients. Ld. Consultant submitted that decision of Hon'ble Supreme Court in the case of UOI Vs Intercontinental Consultants and Technocrafts Pvt. Ltd. - 2018 (10) G.S.T.L. 401 (SC) would be applicable to the facts of the case and prayed that the appeal may be allowed. 3. Ld. A.R Sri N. Sathya Narayanan appeared for the Department and supported the findin....