TMI Blog2018 (2) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... scrutiny of the original authority to his satisfaction. The matter is remanded back to the original authority for a fresh consideration - appeal allowed by way of remand. - ST/535/2009 - Final Order No. 40330/2018 - Dated:- 1-2-2018 - Ms. Sulekha Beevi, Member ( Judicial ) And Shri B. Ravichandran, Technical Member Shri G. Natarajan, Advocate, for the Appellant Shri A. Cletus, ADC ( AR ) for the Respondent ORDER Per : B. Ravichandran The appeal is against order dated 24.06.2009 of the Commissioner of Service Tax, Chennai. The appellant is in the business of Custom House Agent and Freight Forwarders. They were registered with the department and were discharging service tax on their activities. The officers conduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bursed on actual basis from their clients. These are expenditures to be incurred by the clients but borne by the appellant and later reimbursed. They are not to be included in the taxable value at the hands of the appellant. Only based on certain mismatch of such reimbursement, the Revenue considered all receipts not to be eligible of reimbursements. He submitted that the confirmation of tax liability based on Rule 5 of Service Tax Valuation Rules, 2006 is not tenable as the said Rule 5 (1) itself has been set aside as ultra vires of the Act by the Hon ble Delhi High Court in Intercontinental Consultants Technocrats Pvt. Ltd. Vs. UOI 2013 (29) STR 9 (Del.). In addition to the same, he submitted in fact there were various other receipts wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant that various receipts which were not at all to be taxed under any heading were added in the taxable value under BAS also requires verification. Admittedly, the documents were not fully available at the time of proceedings before the original authority. Now, the appellant assures that all the required documents will be submitted for the scrutiny of the original authority to his satisfaction. The receipts were not with reference to any taxable activity or on the basis of actuals reimbursed. 6. In view of the above factual position, we note that the impugned order as it stands cannot be sustained. Accordingly, the same is set aside, and the matter is remanded back to the original authority for a fresh consideration, keeping in vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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