Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (12) TMI 471 - CESTAT, NEW DELHIWaiver of pre-deposit - Valuation - Reimbursement of the expenses - The appellant provide the services as C&F Agents to their clients and in addition to commission being received from their clients, certain expenses incurred by them in providing the services are also reimbursed by them by the clients - whether the service tax is to be charged on the gross amount received by the appellant including the reimbursement of the expenses or is chargeable only on the amount received from the clients as commission - Prima facie, find that the appellant is not acting as “pure agent” - Prima facie view that the assessable value of the taxable service in this case would include the expenses incurred by the appellant while providing the service which were reimbursed by their client - The appellant have not been able to establish prima facie case -Hence, the stay petition is dismissed - Thus, the appellant are directed to deposit the entire amount.
|