TMI Blog2012 (8) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... roviding taxable service are to be included in the value of the taxable service for the purpose of charging service tax - expenditure in respect of CMC charges is incurred by the appellants in discharging their primary responsibility as a CHA - CMC charges are to be included in the assessable value of the taxable service provided by the appellants. Limitation of Time bar - appellants never dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms House Agents (CHA) and being a provider of CHA service, the appellants are liable to pay service on the gross amount received for discharging of their CHA service. In the present case, the dispute is in respect of CMC charges, which are levied by the computer centre for filing the bill of entry and shipping bills electronically. The Revenue added the CMC charges to the assessable value of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e value of the appellants amounts to double taxation. 4. The contention of the Revenue is that according to the provisions of rule 5(1) of Service Tax (Determination of Value) Rules, 2006 "where any expenditure or cost are incurred by the service provider in the course of providing taxable service all such expenditure or cost shall be treated as consideration for the taxable service provided o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax as provider of CHA service. As per the provisions of rule 5(1) of the said Rules "any expenditure or cost that are incurred by the service provider in the course of providing taxable service are to be included in the value of the taxable service for the purpose of charging service tax". In the present case, the expenditure in respect of CMC charges is incurred by the appellants in dischar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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