2009 (9) TMI 292 - AT - Service Tax

Clearing and forwarding agent services- Whether reimbursable expenses are not includible in value of taxable service provided by a clearing and forwarding agent? In the light of decision of assessee s own case Sangamitra Service Agency v. CCE 2007 -TMI - 2029 - CESTAT, CHENNAI, held that the reimbursable expenses are not includible in the value of taxable services. Uphold the impugned order and reject the appeal.

Summary

The Appellate Tribunal CESTAT, Chennai ruled that reimbursable expenses are not to be included in the value of taxable service for 'Clearing & Forwarding Service'. The decision was based on a previous ruling in Sangamitra Service Agency v. CCE [2008] 12 STT 103 (Chennai - CESTAT). The appeal was rejected.