TMI Blog2017 (6) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 - Smt. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member Technical Shri V.S. Manoj, Advocate for the appellant Shri K.P. Muralidaran, AC (AR) for the respondent ORDER Per: Madhu Mohan Damodhar The brief facts of the case are that the appellants are Custom House Agents (in short CHA) and are registered with the Department as service provider. On verification of records it was found that the appellants did not include receipts/income accounted under certain heads viz., Surplus Incidental Income, resulted in short payment of service tax for the period 2004-05 and 2005-06. Show Cause Notices were issued demanding service tax on the above heads and after due process of law, the origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Hon ble Supreme Court against Intercontinental Consultants Technocrats Pvt. Ltd.(supra) and that the same has been admitted. 4. We have heard the submissions made by both sides. 5.1 It is correct that the Tribunal vide Final Order dated 06.03.2017 (supra), in the appellant's own case has remanded the matter and observed that the appeal against the judgment rendered by the Hon ble Delhi High Court in the Intercontinental Consultants (supra) is pending decision of the Hon ble Apex Court. 5.2 However, the Tribunal in the other judgment has taken note of the contention of both sides requesting for remand of the appeals. Now it has been clarified by both sides that there is no stay granted by the Hon ble Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is difficult to hold that the gross amount of remuneration/commission would nevertheless include expenditure incurred by the assessee providing the services; that all incidental charges for running of the business would also form part of the remuneration or Commission (by whatever name called). The phrase by whatever name called must necessarily have some link or reference or nature to the receipt of remuneration or commission. Thus, if a receipt is for reimbursing the expenditure incurred for the purpose, the mere act of reimbursement, per se, would not justify the contention of the Revenue that the same, having the character of the remuneration or commission, deserves to be included in the sum amount of remuneration/commission. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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