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TMI Blog2011 (5) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... the conditions set out in para 6 of the circular - Hence, set aside the impugned order and remit the case for fresh decision to the jurisdictional Commissioner, in the light of circular dated 21.12.2009 - The appeals are allowed by way of remand. - ST/S/44 & 48/2010 and ST/89 & 95/2010 - - - Dated:- 9-5-2011 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. Ms. Radhika Chandrase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 dated 25.8.2010 in the case of M/s. Paramount Shipping Services Pvt. Ltd. (CHA) in the light of the circular cited supra where certain reimbursement expenses have been excluded whenever the assessee was able to satisfy the conditions set out in para 6 of the circular. She therefore prays that the impugned order may be set aside and the matter remitted for fresh decision to the adjudicating auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not use the activities/services for his own benefit or for the benefit of his other customers; (d) The CHA recovers the reimbursements on actual basis i.e. without any mark-up or margin. In case of CHA includes any mark-up or profit margin on any service, then the entire charge (and not the mark-up alone) for that particular activity/ service shall be included in the taxable value; (e) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be added back to the taxable value; (g) Any other miscellaneous or out of pocket expenses charged by the CHA would be includable in the taxable value for the purposes of charging tax on CHA service. 5. In the light of the above submission and in the light of the fact that the circular is clarificatory and would therefore apply to the period even prior to issue of this circular, we set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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