2015 (11) TMI 1483

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..... Commissioner (AR) ORDER Per: M.V. Ravindran: All these three appeals are interconnected. Hence they are being disposed of by a common order. 2. Appeal No. ST/48/2009 is filed by Revenue against the order of the Commissioner (Appeals) dismissing the appeal filed by the Revenue on limitation. 3. Appeal No. ST/6/2010 is filed by the appellant-assessee against Order-in-Review dated 09/11/2009 wh .....

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..... h its principal for rendering services of C&F Agents. As per the said agreement, the appellant is paid consideration of an amount as commission/ remuneration for rendering services and is also reimbursed amounts of actual expenses incurred by them for rendering such service. There is no dispute that the appellant has discharged the service tax liability under 'C&F Agent's Service' on the amount re .....

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..... the refund claims filed by them in respect of the very same reimbursable expenses on which service tax liability was raised by the department. During the pendency of the proceedings, appellant had paid the service tax liability and interest thereof at the instance of the revenue authorities under protest. Since the issue of taxability of the reimbursable expenses is now settled in favour of the a .....

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