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2011 (5) TMI 140 - AT - Service TaxDemand - transportation charges, pre-dispatch inspection charges, octroi and detention charges - Rule 6(8) of Service Tax Rules, 1994 - This is clearly a case where the Appellant is trying to reduce incidence of service tax by accounting his remuneration as a reimbursable expense - The Appellant could not have provided the service of C&F agents without employing clerks or having a telephone in his office - There is no proof adduced that the appellant had the responsibility to deliver the goods at the door step of the client - The incidence of taxation at the relevant time is fixed taking into account such multi-level incidence. What is not provided by law cannot be extended by judicial interpretation - if the godown is taken on rent by the Appellant for discharging his obligations under the contract, rent for godown will form part of the value even if it is reimbursed separately by the client - Matter remanded to re-examine the facts.
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