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2015 (7) TMI 232 - AT - Service TaxValuation - Inclusion of warehousing charges and other reimbursables - Held that:- Issue of includibility of warehousing and other reimbursables in the value of C&F agent service has been a subject matter of several judicial pronouncements. In the case of K.D. Sales Corporation Vs. CCE, Belgaum [2006 (12) TMI 52 - CESTAT, BANGALORE], it was held that godown rent and clerk salary are not includible in the assessable value of C&F agent service. In the case of Nandini Warehousing Corporation Vs. CCE, Belgaum [2007 (4) TMI 139 - CESTAT, BANGALORE], it was held that godown rent, establishment expenses, incentives, STD call charges, are excludible from the assessable value of C&F agent service. - reimbursable expenses received by the assessee need not be added to the taxable value relating to clearing and forwarding agents service and that the receipt is for reimbursing expenditure incurred for the purpose and the mere act of reimbursement per se would not justify the contention of Revenue that the same was having the character of the remuneration or commission for the purpose of Rule 6(8) of Service Tax Rules, 1994 - Decision in the case of CCE, Chennai Vs. Sangamitra Services Agency [2013 (7) TMI 862 - MADRAS HIGH COURT] followed - Decided against Revenue.
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