CESTAT Quashes Service Tax Demand as Reimbursable Expenses Were Not Taxable Before 2015 Amendment

Broekman Logistics (India) Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The appeal arose from an Order-in-Appeal dated 10.08.2015 passed by the Commissioner of Service Tax (Appeals-II), Chennai. The appellant, engaged in providing Clearing and Forwarding Agency Service, Cargo Handling Service, Business Auxiliary Service, and Goods Transport Agency (GTA) Service, challenged the confirmation of service tax demands aggregating to Rs. 71,925 along with penalty under Section 76 of the Finance Act, 1994. The dispute involved three issues: (i) service tax on reimbursable exp...