TMI Blog2008 (1) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... 119/2006 ST dated 31.05.2006 passed by the Commissioner of Customs and Central Excise (Appeals) Cochin. 2. The appellants are engaged in the services of Clearing and Forwarding Agent to M/s. Bell Ceramics Ltd. Gujarat. Besides the Commission for the services rendered to the principals, they received reimbursement of various expenses such as rent, loading and unloading, postage and telegraph, printing and stationary, telephone charges, sundry expenses etc. incurred by them for and on behalf of their principals. The Assistant Commissioner in his Order-in- Original dated 16.02.2006 demanded the service tax on the gross amount charged from the client for the services rendered, which includes the amount received as reimbursement for the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only reimbursed to the assessee. (f) In Bhagyanagar Services V. CCE, Hyderabad - 2006 (4) S.T.R 22 (Tri.-Bang.) it was held that transportation charges is not to be included in the value of taxable service. (g) The show cause is barred by limitation. The period of demand is from 01.04.2001 to 31.03.2004. Section 73 of the Finance Act provides that the notice demanding short levy should be issued within one year of the relevant date. Relevant date has been defined in Subsection 6 of the Section 73 as the date of filing the periodical return. In terms of these provisions, the dates of limitation are as follows: Return Period Date of Filing of Return Latest Date befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mental Representative Shri Anil Kumar, reiterated the impugned order. 5. On a very careful consideration of the issue, I find that these reimbursements are on account of Rent, Loading / Unloading, Packing / Repacking, Freight / Cartages, Octroi /Taxes, Other Expenses on actuals like Telephone/Courier/Photocopying/Printed Stationery. The actual service charges received by the appellant is also mentioned in the contract. It is actually Rs.2 per M 2 up to 8000 M 2 per month or Rs.16,000/- whichever is higher. There are also further slabs. The contention of the appellant is that they are liable to pay service tax only for the charges received in respect of the services and not on the reimbursements. Rs.12,000/- per month is the rent for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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