The CESTAT, Ahmedabad in United India Shipping Services v. Commissioner of GST and Central Excise [Service Tax Appeal no. 42191 of 2015 dated June 12, 2023] set aside the order confirming demand on expenses like deconsolidation charges, transportation charges, DO charges which are first collected by the assessee from their clients and thereafter paid to the service provider. On the ground that the assessee has provided such services as pure agent and thus, not liable to service tax.
Source a2ztaxcorp
