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2015 (11) TMI 1483 - AT - Service TaxRefund claim - C&F Agents’ Service - Held that:- The appellant has entered into an agreement with its principal for rendering services of C&F Agents. As per the said agreement, the appellant is paid consideration of an amount as commission/ remuneration for rendering services and is also reimbursed amounts of actual expenses incurred by them for rendering such service. There is no dispute that the appellant has discharged the service tax liability under ‘C&F Agent’s Service’ on the amount received as remuneration/commission. The dispute is regarding service tax liability on the amount received by the appellant as reimbursable expenses. It is undisputed that the amounts on which service tax is sought to be demanded are reimbursable expenses. If that be so, the judgment of the Honble High Court of Delhi in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. vs. Union of India [2012 (12) TMI 150 - DELHI HIGH COURT] will cover the issue in favour of the appellant-assessee. - If the appellant has taken the credit for such an amount the said amount cannot be included in the refund claim. The lower authority to pass an order after disallowing the amount of ₹ 44,957/-. It is also to be noted that the appellant has reversed an amount of ₹ 44,957/- along with interest and the said amount need not be considered by the lower authority while granting the refund - Decided in favour of assessee.
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