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2016 (5) TMI 374 - AT - Service TaxDemand of Service Tax - Port services, Cargo Handling, Steamer Agents, "Business Auxiliary Services" and renting of immovable property services - collected charges under various heads as reimbursement charges - Held that:- on perusal of sample documented invoice, it is found that respondent had issued invoices indicating herein that particular invoice is for reimbursement of an amount paid to Mormugao Port Trust towards Cargo related charges and annexing invoice which is in respondent's name issued by Mormugao Port Trust. Various documents indicate procedure followed by the respondent i.e. pay the amount to service provider and claim the same as reimbursement from their client. Hence, this activity of the respondent is covered as an activity of a pure agent. By following the decision of Hon'ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. Vs. Union of India [2012 (12) TMI 150 - DELHI HIGH COURT], the provision of Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 which would mean any amount of reimbursement of the expenses cannot be included for discharge of Service Tax liability. - Decided against the revenue
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