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2018 (2) TMI 1045 - AT - Service TaxClearing and Forwarding Agency Service - Revenue entertained a view that the appellant is also getting other considerations, which assessee claimed as reimbursement, should also form part of taxable value - Held that: - It is clear from the scope of the agreement that the appellants were in fact acting as Clearing & Forwarding Agent of the client cement company. They were also undertaking various connected activities, which are essentially loading, transporting the cement. The amount attributable to such activities are shown separately in the agreement as reimbursement. Tribunal in various earlier cases held that when the expenditure incurred by the assessee are in terms of agreement and are actually re-imbursed without any variation, the same shall not form part of the taxable value for C & F agency service. Appeal allowed - decided in favor of appellant.
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