TMI Blog2013 (3) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... ident for constituting a larger bench. - Service Tax Appeal No. 111 of 2008 - Misc. Order No. 203/2011 - Dated:- 18-1-2011 - M. V. Ravindra And P. Karthikeyan, JJ. For the Appellant: Shri G Natarajan, Adv. For the Respondent: Shri M M Ravi Rajendran, JDR ORDER This appeal is filed by the appellant against the OIO No. 13/2007/ST dated 28.12.2007. 2. The relevant fact in this appeal is that the appellant is providing taxable service under the category of "Clearing Forwarding Agent Services". During the period 2003-04 to 2005-06, it was noticed by the Revenue officers that the appellant is not correctly discharging the Service Tax liability by not considering into account for the purpose of taxable service, the receipts o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... curred on reimbursement of expenses, if any, needs to be included in the gross value of the taxable services rendered. 5. We have carefully considered the submissions made at length by both sides and perused the records. It is seen that various benches of the Tribunal in the cases, as indicated by the learned counsel, have held as follows:- Sl. No. Citation Decision 1. Sri Sastha Agencies (P) Ltd. Vs. CCE 2007 (6) STR 185 (Tri.-Bang.)] Elements required for adding to Service tax is restricted to amounts received by assessee for carrying on services of C F only Other elements like loading, unloading charges not to be added to Service tax. 2. Bhagyanagar Services Vs. CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006. Rule 5 thereof provides inclusion or exclusion of certain expenditure or cost incurred by service provider to determine value of taxable services. The Appellant had received consideration from two service recipients i.e. TISCO and TRL and its claim is that consignment agent services provided by it fetched an amount of Rs. 49,27,918/- and Rs. 48,396/- and that shall not be taxable is baseless for the reasons stated above as well as on the touch stone of statutory provisions bringing the Appellant to the fold of law as "clearing and forwarding agent". Those two receipts undoubtedly shall constitute value of taxable service for the services provided to TISCO and TRL. Of course that may be related to different period of time and taxabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsable and inevitably incurred to provide a service, such cost should essentially form part of cost of service itself and shall contribute to value of taxable service. Thus expenditure incurred being incidental or ancillary to perform an act, shall essentially make value addition to the service. Therefore claim of Appellant in respect of above three items need to be remanded for reexamination and finding with reason, granting fair opportunity of hearing to the Appellant. In view of remand, the citations made by the Appellant calls for consideration by the learned Adjudicating Authority. 7. We find that different benches are taking different views on includibility or otherwise of the reimbursement charges received by a provider of taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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