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2012 (8) TMI 103 - AT - Service TaxInclusion of CMC charges to the assessable value of the CHA service – Held that:- As per the provisions of rule 5(1) of the said Rules "any expenditure or cost that are incurred by the service provider in the course of providing taxable service are to be included in the value of the taxable service for the purpose of charging service tax - expenditure in respect of CMC charges is incurred by the appellants in discharging their primary responsibility as a CHA - CMC charges are to be included in the assessable value of the taxable service provided by the appellants. Limitation of Time bar - appellants never disclosed the fact that CMC charges are recovered from their customers in the ST-3 returns in which the statutory returns are filed by the assessee, wherein there is a separate column in which the assessees have to show the reimbursable expenses - no merit in the contention of the appellants in respect of time bar also - appeals are dismissed.
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