2015 (12) TMI 1271

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..... oner of Service Tax, Chennai by the appellant was heard on Monday, Tribunal prima facie opined that appellant therein had not acted as an agent on behalf of the freight forwarding service provider. It acted independently like a service provider in railway tender to rent luggage bogies. This, prima facie, convinces that the appellant has acted on principal to principal basis at arms length. - prima .....

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..... was imposed under the category of business auxiliary service. 2. So far as reimbursement of expenses is concerned, that aspect is in subjudice before Apex Court in the case of M/s. Shri Bhagavathy Traders Vs. CCE, Cochin - 2011-TIOL-1155-CESTAT-BANG-LB. 3. So far as commission is concerned, submission of the appellant is that it has purchased certain space and service for which it traded wit .....

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..... at in the case of M/s. Agronaut Logistics (India) Pvt. Ltd. Vs. Commissioner of Service Tax, Chennai, cited above by the appellant was heard on Monday, Tribunal prima facie opined that appellant therein had not acted as an agent on behalf of the freight forwarding service provider. It acted independently like a service provider in railway tender to rent luggage bogies. This, prima facie, convinces .....

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