TMI Blog2018 (2) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... ng as Clearing & Forwarding Agent of the client cement company. They were also undertaking various connected activities, which are essentially loading, transporting the cement. The amount attributable to such activities are shown separately in the agreement as reimbursement. Tribunal in various earlier cases held that when the expenditure incurred by the assessee are in terms of agreement and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant, which included facilities for storage, transport and dispatch of cement to various customers, etc. 2. The dispute in the present appeal relates to valuation of such services. The appellants were discharging service tax on the commission received from their clients which was specifically indicated in the Annexure to the agreement. The same is on per MT clearance basis. The Revenue enterta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants are liable to pay service tax as per the demand proposed. He relied on the provisions of Section 67 to hold that the gross amount charged by the service provider shall be liable to tax. Such gross amount should include remuneration received by the appellant. Aggrieved by this, the appellant filed the present appeal. 3. We have heard both the sides and perused the appeal records. 4. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the Tribunal in various earlier cases held that when the expenditure incurred by the assessee are in terms of agreement and are actually re-imbursed without any variation, the same shall not form part of the taxable value for C F agency service. We refer to one of the recent decisions in Rajshree Enterprises Vs. CCE, Jaipur-I 2017 (4) TMI 39 CESTAT New Delhi. 6. In view of the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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