TMI Blog2023 (10) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... lant providing clearing and forwarding agent services and are registered with the Department - HELD THAT:- The issue herein is arising by way of periodical SCN. Earlier also the same issue of the same Appellant has been considered by this Bench in M/S CRYSTAL MARKETING CORPORATION VERSUS COMMISSIONER OF CENTRAL TAX [ 2019 (6) TMI 1496 - CESTAT HYDERABAD] , where the Tribunal held In the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsed by their principal during the period October, 2009 to March, 2010. 2. The brief facts are that during the aforementioned period, the Appellant have received reimbursement of expenses of following amounts: S. No. Taxable Service Amount Service Tax payable @ 10.3% 1 Salaries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Loading Unloading 12,41,240/- 1,27,848/- 9 Security Charges 88,550/- 9,121/- 10 Total 30,03,539/- 3,09,365/- 3. It appeared to Revenue that the Appellant is liable to pay Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal held as follows: 7. On 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions which has been disallowed by the 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
