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2013 (10) TMI 1115 - AT - Service TaxValuation - inclusion of cost of reimbursement of expenses - Demand was confirmed on the ground that Applicant is liable to pay Service Tax on the gross amount received as provider of clearing and forwarding agent. - The contention of Applicant is that they are liable to pay Service Tax only on remuneration received and amount which is reimbursed by the principal are not to be taken into consideration for the purpose of levy of Service Tax as C & F Agent - Held that:- In the agreement there is specific Clause that the present Applicants are not entitled for any reimbursement or any monetary benefit for the work rendered under the agreement. - Prima facie we are of the view that the decisions relied upon by the Applicants are not applicable to the facts of the present case in view of the specific Clause in the agreement. Further we find that in the monthly returns the receipt of reimbursements is not reflected by the Applicant therefore prima fade we find it is not a case for total waiver of the amount of Service Tax - Following decision of S.D.Business Enterprise Pvt. Ltd. Vs. Commr. of Service Tax, Kolkata [2009 (6) TMI 405 - CESTAT, KOLKATA] - stay granted partly.
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