2017 (8) TMI 1445

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..... tendent (AR) For the Appellant JUDGEMENT Per: B. RAVICHANDRAN The Revenue is aggrieved by the Order dated 17.10.2006 of Commissioner (Appeals), Mangalore. The issue involved is valuation of taxable services under the category Clearing and Forwarding Agents. The impugned order held that when the respondent incurs various expenditure on behalf of the principal on actual basis, gets the same re .....

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..... lue, we find no reason to interfere with the said finding. By now it is well settled principle that any reimbursements of expenses incurred on behalf of the client/principal on actual basis as per the pre-arrangement is not to be included in the taxable value. As such the direction for verifying such thing is proper. 4. However on the second issue regarding the limitation, we note that the Commis .....

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