9911796707
TMI Blog2024 (4) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... in the taxable value is settled by the decision of the Hon ble Apex Court in the case of UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [ 2018 (3) TMI 357 - SUPREME COURT] . Following the same, the said demand cannot sustain and requires to be set aside. Demand under Business Auxiliary 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 - HELD THAT:- 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. Merely bec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Business Auxiliary Services on the amount of incentives received by the appellant. Aggrieved, the appellant filed appeal before the Commissioner (Appeals) who upheld the same. Hence this appeal. 2. The Ld. Counsel Shri G. Derrick Sam appeared and argued for the appellant. It is submitted that even in the Show Cause Notice, it is stated that the demand 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven according to the Department, these are nothing but the reimbursable expenses. The issue as to whether the reimbursable expenses has to be included in the taxable value is settled by the decision of the Hon'ble Apex Court in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. supra. Following the same, we are of the opinion that the said demand cannot sustain and requires to be set aside. Ordered accordingly. 7. The second issue is with regard to the demand under Business Auxiliary 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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