2024-VIL-418-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax – Rendering of ‘Clearing & Forwarding Agent Services’ under agreements ‘Handling Agent Agreement’ and ‘Transport Agreement’ – Demand of service tax on incomes shown under the head ‘Freight Reimbursed’ and ‘Miscellaneous Expenses Reimbursed’ invoking extended period of limitation - Whether appellant is liable to service tax on amount received as “Freight Reimbursed” and “Miscellaneous Expense Reimbursed” – HELD - there is no interlinkage between the two agreements, the first agreement was exclusively for C & F agent service while the second agreement was for the transportation of goods - in respect of the transport services as per the transport agreement, the same was segregated in two parts. First part was actual transport cost on which the principal paid service tax under RCM and the other part is ‘service charges’ for providing transportation services i.e. margin over and above transportation cost, on which appellant is paying the service tax - During the course of providing the services, the Appellant made some payments on behalf of its principal. The ‘Handling Agent Agreement’ contains the terms and conditions in respect of payment of such charges and reimbursement thereof. These were accounted for in the books of account of the Appellant under the head ‘Miscellaneous Expenses Reimbursed’ - clubbing all the activities undertaken by the appellant under Clearing & Forwarding service and levying service Tax under the said category cannot be sustained in law – the impugned order is set aside and appeal is allowed
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