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2018 (3) TMI 505

ous third parties are later reimbursed on actual basis by their clients - In the present case, there is no service identified except charges which are reimbursed by the clients. - Regarding tax liability of reimbursement expenses, the Tribunal in various cases held that such expenses incurred by the assessee on behalf of the clients, which were later reimbursed on actual basis cannot be includ .....

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towards AAI charges, Octroi charges, Stamp duty charges, Sales tax, Air freight charges, PHO charges, Survey fees, Chartered Engineer charges/expenses, Container damage charges, Textile Committee charges, D.O. charges, Freight charges, Transport etc. These amounts received by the appellants are sought to be taxed under BSS. The original authority confirmed the views of the Revenue and demanded a .....

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the clients. There is no markup or any service rendered by the appellants for paying the said fees. Wherever the appellants have rendered some service, which is not a charge to the third party as per the prior agreement, they have discharged the service tax. In view of these facts, the Ld. Consultant submitted that they have not provided any BSS by incurring these expenses on actual basis and as s .....

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appellants have discharged service tax on the consideration received for rendering service to the clients as C & F agent. This is not in dispute. The Revenue action is with reference to tax all these charges incurred by the appellants to third parties on behalf of their clients and which was reimbursed on actual basis by the clients as BSS. First of all, they are unable to identify the nature .....

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Mum.) iv) CST, Chennai Vs. Sangamitra Services Agency - 2014 (33) STR 137 (Mad.) 6. In view of the various decided cases, some of which are cited above, it is by now a well settled position that the expenses/charges incurred by the assessee on behalf of the clients and reimbursed on actual basis cannot be part of a taxable value. In the present case, the taxable service was not identified. Accordi .....

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