TMI Blog2015 (11) TMI 1483X X X X Extracts X X X X X X X X Extracts X X X X ..... eimbursed 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 received as remuneration/commission. The dispute is regarding service tax liability on the amount received by the appellant as reimbursable expenses. It is undisputed that the amounts on which ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 015 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) For the Petitioner : Shri Ganesh Iyer, Advocate For the Respondent : Shri A.B. Kulgod, Asstt. 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 agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e do so. 6. Heard both the sides. 7. The issue involved in appeal No. ST/6/2010 is regarding service tax liability under the category of C F Agents Service . The appellant has entered into an agreement with 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in law and liable to be set aside and we do so. The impugned order is set aside and the appeal is allowed. 8. As regards appeal No. ST/26/2009, we find that this appeal is filed by the appellant on the rejection of 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the amount of ₹ 44,957/-. It is also to be noted that the appellant has reversed an amount of ₹ 44,957/- along with interest and the said amount need not be considered by the lower authority while granting the refund. The appeal filed by the appellant is allowed with consequential relief. 9. All the three appeals are disposed of as indicate herein above. (Dictated in Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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