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2017 (12) TMI 166 - CESTAT NEW DELHIValuation - includibility - reimbursable expenditure incurred during the course of their activity as C&F agent like godown rent, loading and unloading, security charges, electricity, cartage, stationery and printing, telephone, fax charges, photocopy expenses, repacking charges, travelling charges, internet charges etc - Held that: - reimbursable expenditure, as established by supporting documentary evidences, are not to be included for taxable purposes. This requires verifications of fact by the original authority - reliance placed in the case of M/s. Rajshree Enterprises Versus C.C.E., Jaipur-I [2017 (4) TMI 39 - CESTAT NEW DELHI], where the judgment in the case of Sri Sastha Agencies Pvt Ltd., Vs. Asst. Commissioner [2006(11)TMI 193- CESTAT, BANGALORE], relied upon, 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. Matter remanded to the original authority to examine the supporting evidence with reference to all the contracts entered into by the appellants during the course of their service as C&F agents - appeal allowed by way of remand.
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