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2016 (4) TMI 982 - CESTAT MUMBAI

2016 (4) TMI 982 - CESTAT MUMBAI - TMI - Includability - Whether reimbursable expenses to be included in the gross value - Handling operations of regional mother warehouse - Held that:- the issue is no more res-integra. By referring to the ratio laid down by the Hon'ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. vs. Union of India [2012 (12) TMI 150 - DELHI HIGH COURT], reimbursable expenses cannot be added to the value for discharge of services tax. .....

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e first appellate authority set aside the penalties while the assessee is aggrieved by the order on the ground that the first appellate authority has not considered that reimbursable expenses cannot be included in the gross value for discharge of service tax. 3. The appellant assessee is a clearing and forwarding agent for Ms. M/s. Amway India Enterprises handling operations of regional mother warehouse for which, as per contract, the appellant assessee receives fix monthly remuneration, variabl .....

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re incurred for rendered the Clearing and Forwarding Services, hence services tax liability arises. 4. We find, that there is no dispute that the amounts on which service tax liability is confirmed are nothing but reimbursable expenses. The issue is no more res-integra as Hon'ble High Court of Madras in the case of Commissioner of service tax Chennai vs. Sangamitra agency 2014 (33) S.T.R. 137 (Mad.) held as under: "4. It is seen from the documents placed before this Court that the show .....

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orwarding ; since the expenses were incurred by the assessee and reimbursed to them by their principals for the service of clearing and forwarding of excisable goods, the same could not enter into the taxable value under Rule 6(8) of the Service Tax Rules, 1994 read with 67 of the Finance Act, 1994. The assessee further contended that the inclusion of such reimbursed expenditure was bad in law. 5. In accepting the case of the respondent/assessee, the Customs, Excise and Service Tax Appellate Tri .....

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e submitted that as per the provisions of Rule 6(8) of Service Tax Rules, 1994, the value of taxable service in relation to the services provided by the Clearing and Forwarding Agent to the client for rendering services of Clearing and 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, .....

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