9911796707
TMI Blog2019 (6) TMI 1496X X X X Extracts X X X X X X X X Extracts X X X X ..... R. Murlidharan, Adv For the Respondent : Shri Mir Anwar Mohiuddin, & Shri Gautam Mukherjee Authorised Representatives ORDER PER: SULEKHA BEEVI C.S. The issue involved in both these appeals being same they are heard together and disposed by this common order. 2. Brief facts are that appellants are engaged in providing Clearing and Forwarding Agents services and are registered with the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmission. They had discharged service tax liability on the entire commission received by them. They had however not paid service tax on the expenses reimbursed by the principal in the nature of charges like electricity, loading and unloading charges, freight, rent of godown etc. The said expenses are reimbursed by the principals and they are not subject to levy of service tax as per the decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of records and submission of both sides, we find that the demand is raised on the expenses which are reimbursed by the principal to the appellant herein. It is undisputed that the appellants have discharged service tax on the entire commission received by them. Apart from such commission, they are also receiving amounts in the nature of reimbursement of expenses. Such amount is not in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in those cases. In the present case, the show-cause notice clearly indicates that the disputed amounts are reimbursable expenses, therefore no service tax can be levied on such reimbursable expenses. In view of the above, we find that the impugned orders are not sustainable and need to be set aside and we do so. 8. The appeals are allowed and the impugned orders are set aside with conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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