TMI Blog2007 (8) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... - Final Order No. 920/2007 - Dated:- 7-8-2007 - [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed OIA No. 194/2005, C.E. dated 26-9-2005 passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. The appellants are engaged in providing certain services to their customers. In fact, they have been appointed as C F agents for Rajashree Cement/Birla White Ceme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amounts reimbursable expenses collected from their clients. This was also not acceded to. The Commissioner (A) confirmed the order-in-original. Therefore, the appellant have come before this Tribunal for relief. 3. Shri V. Raghuraman, learned Advocate appeared on behalf of the appellant and Mrs. Sudha Koka, learned SDR for Revenue. 4. We have heard both sides. We have gone through the agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reimbursable expenses. This has not been done. Therefore, we held that the appellants are liable for deduction of the reimbursable expenses. It has been stated that they had already paid the Service Tax to the tune of Rs. 34,328/- and interest of Rs. 22,874/-. In these circumstances, we feel that the appellants are not liable to pay any Service Tax on the reimbursable expenses. Therefore, we all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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