2023 (8) TMI 705

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..... s in the nature of Bill of Lading expenses, Terminal handling charges, Liner DO fees, Container halting and movement charges, etc. - demand of differential tax alongwith interest - HELD THAT:- The issue stands covered by the decision of the Hon ble Supreme Court in the case of UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [ 2018 (3) TMI 357 - SUPREME C .....

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..... d 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 short paid service tax on various services. After due process of law, the original authority confirmed the demands as proposed in the SCN. On appeal against the order of confirmation of demand, the Commissioner (Appeals) set aside the demand and pe .....

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..... 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 findings in the impugned order. 4. The issue is whether the demand, interest confirmed is sustainable in regard to the reimbursable expenses collected by the appellant. The issue stands covered by the decision of the Hon ble Supreme Court in the case o .....

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