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TMI Blog2011 (5) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellants Shri T.H. Rao, SDR for the Respondent Per Jyoti Balasundaram For the reasons recorded below, we waived predeposit of service tax of Rs.3,87,21,534/- together with interest and penalty and proceeded to hear and decide the appeals at this stage with the consent of both sides. 2. The demand stands confirmed by inclusion of reimbursement expenses incurre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the light of the circular cited supra. 3. The learned SDR fairly leaves the matter for decision by the Bench. 4. We find that certain conditions are required to be satisfied before exclusions can be made to reimbursement expenses from the taxable value of CHA services. The assessee submits that if an opportunity is extended they would be in a position to satisfy the conditions se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le value; (e) CHA should provide evidence to prove nexus between the other (than CHA) services provided and the reimbursable amounts. It is not necessary such evidence should bear the name or address of the customer. Any other evidence like BE No. Container No. /BL No./ packing lists is acceptable for the establishment of such nexus. Similar would be the case for statutory levies, charges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue of this circular, we set aside the impugned order and remit the case for fresh decision to the jurisdictional Commissioner, in the light of circular dated 21.12.2009 and fresh orders are to be passed after granting a reasonable opportunity of hearing to the assessees to be heard in their defence.
6. The appeals are thus allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X
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