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2015 (1) TMI 949 - CHHATTISGARH HIGH COURTValuation - inclusion of reimbursement of expenses - Whether in the facts and circumstances of the case, the Assessee was liable to pay Service Tax on the amount received under the head - Primary claim/Retailer scheme or not - Held that:- Section 67 of the Act is titled as ‘Valuation of taxable services for charging Service Tax’. It defines how the valuation of taxable service is to be calculated on which the Service Tax is to be paid by the Assessee. - The amount shown under the head of primary claim/retailer scheme is the amount which the service provider had given to the retailers on behalf of SBL for achieving certain quota of sales. It was then reimbursed to it. - Commissioner (Appeals) after discussing the material on record, has recorded a finding that this was the expense that was done by the Assessee as a pure agent of SBL and this finding has been upheld by the Tribunal. - There is no illegality in the reasoning or in the finding. - Decided against Revenue.
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