No Service Tax on Reimbursement for Freight Charges Without Margin

Jetway Forwarders Private Limited Vs Commissioner of Central Excise  (CESTAT Chennai) Introduction: The CESTAT Chennai recently made a crucial judgment in the case of Jetway Forwarders Private Limited Vs Commissioner of Central Excise. The primary issue in contention was the Service Tax demanded on GTA services and whether it’s applicable in cases where no overcharges are made beyond the actual freight charges. Key Details from the CESTAT Chennai Order: 1. Background: Jetway Forwarders Private Limited, registered as a Custom House Agent (CHA), was under the scanner for collecting freigh...