Service Tax not levied on reimbursable expenses incurred by Assessee

United India Shipping Services Vs Commissioner of GST and Central Excise (CESTAT Chennai) In a recent case, United India Shipping Services v. Commissioner of GST and Central Excise [Service Tax Appeal no. 42191 of 2015 dated June 12, 2023], the CESTAT, Chennai made a significant ruling. The court overturned the order that had previously confirmed the demand on expenses such as deconsolidation charges, transportation charges, and DO charges. These expenses were initially collected by the assessee from their clients and then paid to the service provider. The CESTAT, Chennai based its decision on...