TMI Blog2017 (12) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) None for the appellant Shri Sanjay Jain, DR for the respondent ORDER Per: B. Ravichandran When the case was called, none appeared on behalf of the appellant in spite of notice. We note that adequate opportunities have already been provided to the appellants to submit their side of the case. We proceed to decide the appeal with the assistance of ld. AR and appeal papers. 2. The brief facts of the case are that the appellants are engaged in providing C F Agency service in pursuant to contract with their clients. The dispute in the present appeal relates to addition of certain expenses towards rent, loading and unloading etc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable value on which they paid service tax as shown in the ST3 returns is due to the loading/unloading expenses which were reimbursed to them. The party has shown that the amount received by them was less than the actual expense incurred by them on account of labour payment. I find that they did not suppress the taxable value as alleged in the said notice. They have substantiated the difference in the gross value and the taxable value on which they paid the service tax. In the light of the above mentioned decisions of various tribunals on taxability of service tax on various types of reimbursable expenses, I find that the service provided by the party by way of paying freight, loading and unloading expenses or other miscellaneous expense ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 73 of the Act, Held accordingly. 4. Against the above categorical finding, we find that the impugned order has not come out with any sustainable legal reasons to reverse the same. We note that by now, it is a well settled principle upheld by this Tribunal as well as by various High Courts regarding valuation of C F Agent Service that, any expenses incurred by such agent and reimbursed as per contractual agreement, on actual basis cannot form part of the taxable value on C F agent service. The Original Authority categorically recorded that all these expenses are incurred and reimbursed on actual basis and we find no reason to vary the finding recorded by the Original Authority. Accordingly, we set aside the impugned order a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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