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2011 (10) TMI 504 - AT - Service TaxService Tax valuation - reimbursement of expenses - pure agent - CHA services - During the course of audit of accounts of the said assessee, it was noticed that, in addition to service charges for the Customs House Agents service, the assessee has collected various charges under different headings and did not include the same for determining the value of CHA services - Learned advocate appearing for the assessee contended that in respect of expenses under certain heads, the Commissioner has failed to consider the factual submissions including sample documents which were submitted from time to time, as required by the department and also the entire documents submitted in 'CD' and disallowed the claim for exclusion - The assessee claims that, on the basis of documents already submitted to the Commissioner, they will be in a position to demonstrate that they are eligible for abatement of these expenses and other expenses referred to in para 8 of the Commissioner's order as towards that of "Pure Agent" - Held that: the documents have been produced by the assessee on different occasions and that there was a change in adjudicating authority and, therefore, possibly there was communication gap in correlating the documents in support of the claim of the assessee - Appeals are allowed by way of remand
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