2017 (9) TMI 159

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..... such as electricity charges, telephone, freight charges, salary etc. are part and parcel of gross value of the C & F Agent Service, hence the same is chargeable to service tax. Penalty - Held that: - Larger Bench in the case of Sri Bhagwati Traders [2011 (8) TMI 430 - CESTAT, BANGALORE], has held that the appellant entertaining bona fide belief is reasonable, therefore they made out a case for .....

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..... 3, 2003-04 and 2004-05. However they have not discharged the service tax on such reimbursement. The adjudicating authority confirmed the demand on such reimbursement collected by the appellant from their client. 2. Shri Anshul Jain, Ld. Counsel appearing on behalf of the appellant submits that only services of Clearing and Forwarding Agent service is taxable. The appellant collected reimburseme .....

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..... behalf of the Revenue reiterates the findings of the impugned order. He submits that though there are various contrary decisions on the issue but it came to rest by this Tribunal s Larger Bench judgment in the case of Sri Bhagavathy Traders - 2011 (24) STR 290 (Tribunal). Therefore the reimbursable expenses are nothing but part and parcel of gross value of clearing and forwarding agent service .....

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