2024 (4) TMI 964

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....TECHNICAL) For the Appellant : Shri G. Derrick Sam, Advocate For the Respondent : Shri Harendra Singh Pal, Authorised Representative ORDER Order : - [ Per Ms. SULEKHA BEEVI C. S. ] Brief facts are that the appellant is a CHA and are registered with the Department under the said category of service. It was noted that the appellant has not discharged the service tax on reimbursement expenses r....

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....emand under the category of CHA services is made on the reimbursable expenses accounted by the appellant. The issue as to whether reimbursable expenses is subject to levy of service tax prior to the amendment brought forth in Section 67 is decided by the Hon'ble Apex Court in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. [2018 (10) GSTL 401 (SC)] and held that it is not liab....

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....h Pal appeared for the Department. The findings of the impugned order were reiterated. 5. Heard both sides. 6. The issue that arises for consideration is whether the differential demand raised under CHA Service as well as the demand raised under Business Auxiliary Services is legal and proper. 6.1 The first issue to be considered is regarding the differential service tax demand raised by the De....

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....ary Services. It is the case of the Department that the appellant received incentives / brokerage from the steamer agents / shipping lines for promoting and marketing the business of steamer agent and shipping lines. It is to be noted that the appellant has not been engaged by the steamer agents / shipping lines to provide any service to them. They act as agent for the importer or the exporter. Me....