Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 39 - CESTAT NEW DELHIValuation of taxable service - clearing and forwarding agent service - whether reimbursable expenditures like ground rent, telephone, postal charges, electricity etc. on actual basis are be included in the taxable value? - Held that: - there is no dispute regarding these expenditures having been incurred by the appellant in terms of the agreement and also being reimbursed on actual basis by their client. The appellants are not disputing their service tax liability on the agency commission and remuneration received for providing C & F services - reliance placed in the case of Commissioenr of Serivde Tax, Chennai vs. Sangamitra services Agency [2013 (7) TMI 862 - MADRAS HIGH COURT], where Relying upon the judgment in the case of Sri Sastha Agencies Pvt Ltd., Vs. Asst. Commissioner reported in 2006(11)TMI 193- CESTAT, BANGALORE, wherein it is held that no element other than remuneration received by a Clearing & Forwarding agent from their principal was to be included in the taxable value of the service - appeal allowed - decided in favor of assessee.
|