Case Law Details
Case Name : Principal Commissioner of Central Excise & S. Tax Vs Ganga Carrier Private Limited (CESTAT Kolkata)
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All CESTAT CESTAT Kolkata
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Principal Commissioner of Central Excise & S. Tax Vs Ganga Carrier Private Limited (CESTAT Kolkata)
CESTAT Kolkata held that reimbursement for miscellaneous activities by Clearing and Forwarding Agents from their clients being reimbursed on actual basis is not includible in value of taxable service and hence service tax not leviable.
Facts- The Respondent M/s Ganga Carriers Pvt. Ltd was appointed as Clearing and Forwarding Agents by M/s Everest Industr
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