𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗢𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗢𝗻 𝗢𝗰𝗲𝗮𝗻 𝗙𝗿𝗲𝗶𝗴𝗵𝘁 𝗮𝗻𝗱 𝗢𝘁𝗵𝗲𝗿 𝗖𝗵𝗮𝗿𝗴𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Service tax cannot be demanded on ocean freight when the destination of goods is outside India, and discrepancies between ST-3 and Form 26AS cannot be used as the basis for demand."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Haiko Logistics India Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: The appellant, a multi-modal transport operator, was issued show cause notices proposing service tax demands on various services, including ocean freight, commission income from shipping lines, legal expenses, and discrepancies between figures in Form 26AS and ST-3 returns. The appellant contested these demands.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal ruled that service tax was not applicable on ocean freight, commission income, or reimbursed amounts (customs duty, BAF & CAF charges). Discrepancies between ST-3 and Form 26AS couldn’t be used for tax demands, as Form 26AS is not a statutory document, and the appellant had paid the due taxes.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Haiko Logistics India Pvt. Ltd. vs. Commissioner of Service Tax, Delhi 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 52935 of 2016 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 10 August 2023 📜The Tribunal allowed the appeal, setting aside the service tax demands on ocean freight, commission income, legal expenses, and discrepancies in figures, confirming that these charges were either non-taxable or reimbursed expenses.