TMI Blog2009 (6) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... y Service Tax only on remuneration received and amount which is reimbursed by the principal are not to be taken into consideration for the purpose of levy of Service Tax as C & F Agent. - In the agreement there is specific Clause that the present Applicants are not entitled for any reimbursement or any monetary benefit for the work rendered under the agreement. - Prima facie we are of the view th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Fifty Eight Lakhs Twenty Nine Thousand Four Hundred and Fifty Nine only) and penalties. The demand was confirmed on the ground that Applicant is liable to pay Service Tax on the gross amount received as provider of clearing and forwarding agent. 3. The contention of Applicant is that they are liable to pay Service Tax only on remuneration received and amount which is reimbursed by the principal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. Learned Departmental Representative (Jt. CDR) appearing on behalf of the Revenue submitted that as per Clause 13 of the Agreement the Applicant is not entitled to any reimbursement or any monetary benefit for any work rendered under the Agreement. The contention is that in view of the Clause of the Agreement the ratio of the decisions relied upon by the Applicants are not applicable on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he agreement. Further we find that in the monthly returns the receipt of reimbursements is not reflected by the Applicant therefore prima facie we find it is not a case for total waiver of the amount of Service Tax. However, keeping in view the facts and circumstances of the case and the financial hardship Applicants are directed to deposit 50% of the tax amount within a period of 8 (eight) weeks. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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