2011 (5) TMI 450

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..... mind and concluded that all such expenditure or costs contributing to the performance of service shall be treated as consideration for the taxable service provided or to be provided and shall be included in the assessable value for the purpose of charging service tax - Pre-deposit ordered partly.
D N Panda, Sahab Singh, JJ. For Appellant : Shri Somesh Arora, Adv. For Respondent : Shri B L So .....

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..... h sides and perused the records. 4. The appellant has come in appeal against service tax of Rs.39,56,816/-. Activities of different nature enumerated in the definition of "Business Auxiliary Services" are liable to taxable. We appreciate the Ld. Counsel's submission that reasonable taxation is mandate of law. We have, carefully looked into the grievances of the appellant including to its grievanc .....

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..... ents) to their dealers situated all over Rajasthan and that the commission received by a commission agent during the period 1.7.2003 to 30.6.2004 was exempts vide notification No.13/2003-ST dated 20.6.2003 and that reimbursement of expenses incurred on behalf of the service recipients during the period 1.4.05 to 30.9.07 are not liable to service tax." 5. The appellate authority below has tried to .....

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