TMI Blog2023 (12) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... y for which it has been held that service tax is not leviable prior to 14.04.2015. It is also found that Reimbursement expenses are in relation to Freight Charges, Courier charges, Loading unloading charges/ Local cartage, Printing Stationery charges, Legal Expenses, Interest on investment and Misc expenses against copies of agreements with the principals and approves that these expenses are in the nature of reimbursement only - the disputed amounts being 'reimbursement are not includible in the taxable value and the conclusions drawn by the Ld. Commissioner is not tenable factually and legally, as per the judgment of the Larger Bench in Sri Bhagavathy Traders Vs CCE [ 2011 (8) TMI 430 - CESTAT, BANGALORE-LB] . Extended peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd, Unibic Biscuits India Pvt Ltd, MTR Food Products Pvt Ltd and Dorcas Market Makers Ltd) of FMCG Pharma products. The Appellant as a C F Agent provides mixture of services like space for storage of goods and clearing and forwarding of goods from storage place on behalf of and as per instructions of the aforesaid FMCG or Pharma Companies (hereinafter referred as the Principal ) and similar other services. The Appellant had signed separate agreements with such companies wherein terms and conditions for provision of service (clearing and forwarding of goods) and payment of considerations have been laid down. In terms of such agreements, the Appellant in some cases had agreed to make payments on behalf of respective Principal Company a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided in favor of the Appellant as the disputed period in the present case is from 2009-10 to 2013-14 only for which it has been held that service tax is not leviable prior to 14.04.2015. For ready reference operative part of the judgment is reproduced below:- 29) in the present case, the aforesaid view gets strengthened from the manner as which the Legulatire nelf acted Realiting that Section 67, dealing with valuation of taxable services, does not include reimbursable expenses for providing such service, the Legislature amended by Finance Act, 2015 with effect from May 14, 2015, whereby Clause (a) which deals with consideration' is suitably amended to include reimbursable expenditure or cost encurred by the service provider an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ney, the value of taxable service would be the gross amount charged by the service provider for such service provided or to be provided As such value is restricted to gross amount charged for service. Any amount not charged for service would not be a part of taxable value. In the instant case the Appellant provided C F Agents service to the principals for which some amount was agreed upon in the agreement of service. 8. Learned counsel vehemently argued that demand of service tax for larger period is not maintainable. We find that vide the Impugned Order, the learned Adjudicating Authority has confirmed demand of service tax for larger period on the findings that the Appellant did not disclose to the department about receipt of reimbur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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