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2016 (12) TMI 538 - AT - Service TaxTaxability - storage and warehouse charges - C&F agent service - Held that: - The scope of the service under storage and warehousing is different from the service of renting of immovable property which stands introduced in the statute from a later date. The CBEC vide their clarification F. No. B-11/1/2002-TRU dated 1.8.2002 has clarified the scope of the service under storage and warehousing. It has been specifically explained that mere renting of space cannot be said to be in the nature of storage and warehousing of goods. The essential test is whether the storage keeper provides for security of goods, loading unloading and stacking of goods in the storage area. C&F agent service - inclusion of reimbursement of expenses - Held that: - The normal activity of C&F agent is limited to arranging for despatch of the goods of the principal by engaging transport. However, the cost of transportation need not be borne by him. In the present case, the costs of transportation, when incurred by the assessee, have been reimbursed by principal. The value of taxable service in relation to clearing and forwarding operations is the gross amount charged for such services under Section 67. This has to be taken to mean the amount charged for providing the service. In the present case the service tax stands demanded on the total amount paid to the assessee by the principal. Clearly, there is no prescription to include reimbursable expenses in the total value of taxable service. Appeal rejected - decided against Revenue.
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