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2017 (2) TMI 1485 - AT - Service TaxNon-payment of service tax - C&F Agency service - Reimbursement expenses - certain portion of consideration received from the client - HELD THAT:- On careful perusal of the terms of agreement and the supporting documents submitted by the appellant alongwith the relied upon case laws it is clear that the appellant shall not be liable to service tax on the amount claimed by them from their clients towards reimbursable expenditure with reference to arranging transport of cement to customers from their storage premises. This is in terms of their agreement with the client and the amounts are on actual basis. The transport documents nowhere indicates the name of the appellant. As such based on the decided cases referred to above by the appellant, it is clear that such amounts are not to be included in the assessable value to determine the tax liability under C&F Agency service. Wherever the amounts are reimbursed on actual basis in terms of contractual agreement as supported by documentary evidence, the same is not liable to be added in the taxable value. The amount liable for exclusion are to be verified and satisfied by the jurisdictional officers - Appeal allowed by way of remand.
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