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2015 (6) TMI 508 - AT - Service TaxClearing and forwarding agent - Valuation - inclusion of actual expenses received by the appellant as per the contract, chargeable of service tax or otherwise - Held that:- As per Rule 6(8) of Service Tax Rules, 1994, the service tax liability which has to be discharged by service provider was the value received for the taxable service in relation to the services rendered by clearing and forwarding agent. From the perusal of the records, we find that there is no dispute as to the service tax discharged by the appellant on an amount received as compensation for the service rendered as clearing and forwarding agent; the additional amount which are received by the appellant are for computer stationery charges, godown rent and establishment charges is not disputed that the said amounts are paid to the appellant as per the agreement in contract which talks about the reimbursement of expenses to the appellant. In the order-in-Review the learned Commissioner has not controverted the said facts by adducing evidences against the same. - Commissioner in the Review Order relies upon the provisions of Rule 5 of Service Tax (Determination of Value) Rules, 2006 which were not in statute during the material period involved in this case. Suffice to say that the provisions which were not in statute cannot be applied for the demand of tax, the impugned order is on this point non-est. - Decided in favour of assessee.
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