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2015 (12) TMI 79 - AT - Service TaxDemand of differential duty - Reimbursable expenses - Held that - Appellant is saddled with differential service tax amount on the ground that he has not discharged the service tax on the amount received which undisputedly, are towards reimbursable expenses. Since we have already taken a view in the case of Aashita International Limited (2013 (12) TMI 797 - CESTAT AHMEDABAD) and respectfully following the judgment of Hon ble High Court of Delhi in the case of International Consultants and Technocrats Pvt. Limited, we are convinced that the impugned order is liable to be set-aside - Decided in favour of assessee.
Issues:
- Demand of differential service tax amount from CHAs on reimbursable expenses Analysis: The judgment by the Appellate Tribunal CESTAT Ahmedabad dealt with the issue of demand of a differential service tax amount from the appellant, who was a Customs House Agent (CHA), on the amount received as reimbursable expenses. The appellant was contesting the imposition of service tax on these reimbursable expenses. The learned counsel for the appellant relied on a previous judgment of the Hon'ble High Court of Delhi in a similar case to support their argument. The Tribunal, after hearing both sides and examining the records, found that the appellant was being charged with a service tax amount for not discharging the tax on the reimbursable expenses. Upon reviewing the case records and considering the precedent set by the judgment of the Hon'ble High Court of Delhi in a related matter, the Tribunal concluded that the impugned order imposing the service tax was not justified. The Tribunal referred to a previous case involving Aashita International Limited and decided to follow the judgment of the Hon'ble High Court of Delhi in the case of International Consultants and Technocrats Pvt. Limited. Consequently, the Tribunal set aside the impugned order and allowed the appeal in favor of the appellant, with any consequential relief to be granted accordingly. The decision was made to waive the pre-deposit of the amounts involved and proceed with the appeal for disposal.
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