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2017 (12) TMI 1135 - AT - Service TaxValuation - inclusion of reimbursement of expenses - Clearing and forwarding agency service - Circular F. No. B. 43/7/1997-TRU dated 11/07/1997 - Held that: - the issue covered by the decision in the case of M/s BALMER LAWRIE & CO LTD Versus CCE, RAIGAD [2013 (11) TMI 712 - CESTAT MUMBAI], where it was held that In case where the Cargo Handling Service and transportation services are rendered, and if in the bills raised for the services rendered, transportation is shown separately (on actual basis, verifiable by documentary evidence), the tax would be leviable only on the Cargo Handling Charges - the appellant have rightly discharged the service tax and we take notice of the fact that on the GTA service, the recipient or the principal of the appellant have discharged service tax on reverse charge basis. Demand of service tax, again on the same transaction from the appellant is bad in spite of the Department accepting the service tax paid by the recipient of service on reverse charge basis. Appeal allowed - decided in favor of appellant.
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