Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2024 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (1) TMI 397 - CESTAT CHENNAIValuation of service tax - inclusion of reimbursed charges in the assessable value - section 67 of the Finance Act 1994 read with Rule 5(1) & (2) of the Service Tax (Determination of Value) Rules, 2006 - pure agent services - HELD THAT:- It would be important for the appellant to clearly identify what the reimbursement being claimed are, since the nomenclature used by the Appellant is not decisive of its nature; to claim exclusion of expenses incurred as pure agent, they would have to satisfy the conditions mentioned in the Rule as listed above. Merely stating that the charges were paid by them to service providers who do not issue any bills/ receipts and accordingly they had correctly discharged their service tax burden, will not come to their help. The Hon’ble Supreme Court in Khedut Sahakari Ginning and Pressing Society v. State of Gujarat [1971 (9) TMI 160 - SUPREME COURT] has placed emphasis on the need to closely scrutinize the documents between the parties. Tthe primary objection raised by the learned Commissioner in the impugned order is that the appellant did not furnish any supporting documents to prove their case and in the absence of any supporting document he was unable to accept the claim of the appellant that they fulfilled the stipulated conditions. Whereas it is the case of the appellant that all the documents and records were taken over by the Investigating Officers and hence, there was nothing left with the appellant to be furnished before the lower authority. In fact, the appellant has pleaded before us that he has all the documents to substantiate all his claims. In the circumstances, the issue requires to be re-determined afresh to prevent a failure of justice. It is deemed appropriate to set aside the impugned order - case remanded back to the file of the adjudicating authority for de novo adjudication - appeal disposed off by way of remand.
|