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2014 (1) TMI 505 - AT - Service TaxValuation of service - Inclusion of reimbursable expenses in the taxable value of C&F Agent services - Held that:- Before the introduction of Service Tax (Determination of Value) Rules, 2006 w.e.f. 19-4-2006, C.B.E. & C. vide Circular No. 341/11/98-TRU dated 23-8-1999 had clarified that only remuneration and commission paid to C&F Agent by the principal is chargeable to Service Tax and not expenses reimbursed by the service recipient - in respect of services rendered by C&F Agents only the commission or remuneration paid to C&F Agent is taxable before the introduction of Service Tax (Determination of Value) Rules, 2006 - a prima facie view has taken that reimbursible expenses could be included in the taxable value of C&F Agent services - prima facie appellant has made out a strong case in their favour for waiver of pre-deposit of the dues adjudged - Stay granted.
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