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2013 (8) TMI 170 - AT - Service TaxValuation - gross value - reimbursement of expenses, liable to service tax - Expenses incurred by the appellants on behalf of I.B.P/IOC like Tea/Coffee/Consumable salary of employees, handling losses generator set expenditure, Bank Charges, Electricity Charges, are reimbursed by the I.B.P/IOC – Held that:- As per Section 67 of the Act, value of any taxable service shall be gross amount charged by the service provider for such service provided or to be provided. It does not provide for any deduction from the gross value for providing the service - Contention of the appellants that no service tax is payable on reimbursable expenses borne by the appellants is not tenable and accordingly rejected – Decided against the Assessee. Commission Agent are exempted for levy of Service Tax under Notification 13/2003 dated 20.06.2013 – Held that:- This exemption is applicable to Commission Agent only - On going through agreement entered into by the appellants with I.B.P/IOC, it has been seen that appellants are providing various services to the appellants and are covered under Clause (i), (iii) & (iv) of the definition of Business Auxiliary Service apart from being Commission Agent. Therefore the benefit of Notification 13/2003 has rightly been denied to appellant – Decided against the Assessee. Limitation – Held that:- Time bar was not raised by the appellant before lower authority - Appellant did not pay service tax and did not file any return - Figures for various charges received by, was given by I.B.P/IOC and not by the appellant - Extended period is applicable to fact of this case and accordingly penalty is also imposable on the appellants – Decided against the Assessee.
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