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2013 (4) TMI 147 - CESTAT NEW DELHIValuation - pure agent - inclusion of reimbursement of expenditure in the gross value - Expenditure towards fees and statutory levies paid to the agent in abroad for selling & registering goods exported - Revenue's contention is that the appellant should have paid service tax on the expenditure incurred by their agents on their behalf and exemption under Notification No.18/09, claimed by the appellants cannot be extended to them. - Held that - we are not convinced that payments made to the agents abroad who incurred expenditure as pure agents of the appellants, can form part of the value of the service of the agent. Prima-facie there cannot be any service tax demand on that count. - We are also prima-facie not in agreement with the contention of the Revenue that the sovereign authority in other countries are rendering service to the appellant. - stay granted.
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