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2020 (7) TMI 653 - AT - Service TaxValuation - Reverse Charge Mechanism - Clearing and Forwarding service - Goods and Transport Agency service - inclusion of reimbursement of expenses in assessable value - pure agent services - Department was of the view that appellant adopted a novel modus operandi by which it bifurcated the amount received by it from various service recipients under two different category of services i.e. ‘Clearing and Forwarding services’ and ‘Goods and Transport Agency service’ - allegation that the appellant had not declared the taxable value correctly as gross receipts as per section 67 of the Finance Act, 1994 for the purpose of payment of Service Tax - period 2007-2008 to 2011-2012. HELD THAT:- So far as the issue pertaining to reimbursement of expenses incurred by the appellant on account of service recipient working as pure agent for his principals, the same is not includable in the assessable value for charging service tax - This view has been expressed by Supreme Court in Union of India vs. Intercontinental Consultants and Technocrats Pvt Ltd. [2018 (3) TMI 357 - SUPREME COURT]. Demand on an amount of ₹ 4,39,65,823/- received by the appellant for using its own truck for providing transportation service to the principal companies for which it was working as Clearing and Forwarding agent - HELD THAT:- The records indicate that the service recipients such as M/s. Hindustan Unilever Ltd. have confirmed payment of service tax on the transportation of goods service provided by the appellant. However, this needs to be verified after detailed examination of the books of accounts and service tax return filed by the service recipient. Thus, this factual position should be examined by the Adjudicating Authority on the basis of records. Appeal allowed by way of remand.
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