𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗚𝗧𝗔 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "The appellant, having only collected actual freight charges without any additional margin, is not liable for Service Tax under GTA services, as no extra charges were levied beyond reimbursement."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Jetway Forwarders Private Limited 𝗜𝘀𝘀𝘂𝗲: The appellant, a Custom House Agent, received a Show Cause Notice demanding Service Tax for allegedly providing Goods Transport Agency services by collecting freight charges. The Additional Commissioner confirmed the demand with interest and penalties under Sections 75, 77, and 78, asserting that tax was owed on these charges.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal ruled that M/s. Jetway Forwarders Private Limited was not liable for Service Tax under GTA services, as it only collected actual freight charges as reimbursement without any profit margin. The absence of additional charges led to the dismissal of the Service Tax demand, following prior appellate authority findings.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Jetway Forwarders Private Limited vs. Commissioner of Central Excise 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 40493 of 2014 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 18 August 2023 📜 This ruling confirms that Service Tax on GTA services is not applicable when a CHA collects only the actual freight charges without any markup, as these are deemed pure reimbursements without taxable service components.