TMI Blog2018 (8) TMI 1518X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the amount of salary paid for his staff and the amounts which he has incurred for the godown. Held that:- There are no merits in the appeal filed by the appellant as no documents evidencing the claim is adduced - also, the 1st appellate authority has given a well reasoned order that It is only the cost incurred by the service provider in providing certain services not falling within the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax on an amount received as commission by the appellant for carrying out C F Agents services. The adjudicating authority has confirmed the demands on the ground that the gross amount of commission received is taxable while it is the case of the appellant that the gross amount which is received as commission, needs to be reduced by the amount of salary paid for his staff and the amounts which h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem. Further, it is observed that in one of their agreement entered with their principals, it was stated that the company is not liable or responsible for any payment made to the employees for administration expenditure. It seems the expenses incurred by the appellant were not incurred on behalf their principals. The contemplation of law in this regard is very clear. All such incidental expenditur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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