9911796707
TMI Blog2010 (9) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... and FCA, which are reimbursed by their clients - The applicants are acting as pure agents and, therefore, the costs incurred by them are excludible from the value of the taxable services in terms of Rule 5 of the Service Tax (Determination of Value) Rules, 2006 - In the absence of a written agency contract/agency agreement with the clients is not sufficient for inclusion of the reimbursable expend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posit of service tax of Rs. 3,68,758/- on reimbursable expenditure and Rs. 15,34,141/- of CENVAT credit availed, together with interest and penalty. 2. The applicants herein, who are engaged in providing Cargo Handling Services are incurring expenditure on account of Terminal Handling Charges, Customs MOT charges, Demurrage Charges, PSA Wharfage and FCA, which are reimbursed by their clients. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... namely, Handling of Export Cargo Service , the fact remains that the tax has been paid, and, therefore, prima facie, the applicants cannot be called upon to pay the amount of Rs. 15,74,141/- once again. We, therefore, waive pre-deposit of this amount also, together with interest and penalty, and stay recovery thereof pending the appeal. (Operative portion of the order was pronounced in open cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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