TMI Blog2013 (7) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd., Vs. Asst. Commissioner reported in 2006(11)TMI 193- CESTAT, BANGALORE, wherein it is held that no element other than remuneration received by a Clearing & Forwarding agent from their principal was to be included in the taxable value of the service. In the instant case, it is difficult to hold that the gross amount of remuneration/commission would nevertheless include expenditure incurred by the assessee providing the services; that all incidental charges for running of the business would also form part of the remuneration or Commission (by whatever name called). The phrase "by whatever name called" must necessarily have some link or reference or nature to the receipt of remuneration or commission. Thus, if a receipt is for reimbursin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Tribunal, as a matter of fact found in this case that various charges, which were alleged by the Revenue, to be includible in the taxable value of Carrying and Forwarding service were reimbursed by the principals on the basis of actuals. Those amounts received by the assessee from the principals as remuneration/commission for service of clearing and forwarding the goods has been rightly assessed as taxable value and tax paid. 4. It is seen from the documents placed before this Court that the show cause notice pointed out that the various charges received by the assessee from the Principal towards freight, labour, electricity, telephone etc were required to be added to the value of the taxable service in relation to the services p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Forwarding operations, in any manner, shall be deemed to be the gross amount of remuneration or commission (by whatever name called) paid to such agent by the client, engaging such agent. He further submitted that considering the charges collected towards freight, labour, electricity, telephone etc., in connection with clearing and forwarding services, the same would form part of remuneration / commission. 7. We do not agree with the said contention. In the absence of any material to show the understanding between the Principal and the Client that the Commission payable by the principal was all inclusive, it is difficult to hold that the gross amount of remuneration/commission would nevertheless include expenditure incurred by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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