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TMI Blog2013 (3) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... tle the issue of "includibility or otherwise of the reimbursement charges". Registry is directed to place this file before the Hon'ble President for constituting a larger bench. X X X X Extracts X X X X X X X X Extracts X X X X ..... ta and submit that the cost incurred on reimbursement of expenses, if any, needs to be included in the gross value of the taxable services rendered. 5. We have carefully considered the submissions made at length by both sides and perused the records. It is seen that various benches of the Tribunal in the cases, as indicated by the learned counsel, have held as follows:- Sl. No. Citation Decision 1. Sri Sastha Agencies (P) Ltd. Vs. CCE - 2007 (6) STR 185 (Tri.-Bang.)] Elements required for adding to Service tax is restricted to amounts received by assessee for carrying on services of C&F only - Other elements like loading, unloading charges not to be added to Service tax. 2. Bhagyanagar Services Vs. CCE - 2006 (4) STR 22 (Tri.-Bang. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by service provider to determine value of taxable services. The Appellant had received consideration from two service recipients i.e. TISCO and TRL and its claim is that consignment agent services provided by it fetched an amount of Rs. 49,27,918/- and Rs. 48,396/- and that shall not be taxable is baseless for the reasons stated above as well as on the touch stone of statutory provisions bringing the Appellant to the fold of law as "clearing and forwarding agent". Those two receipts undoubtedly shall constitute value of taxable service for the services provided to TISCO and TRL. Of course that may be related to different period of time and taxability thereof is subject to limitation, if any. 6.10 Apart from the aforesaid two receipts, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cost of service itself and shall contribute to value of taxable service. Thus expenditure incurred being incidental or ancillary to perform an act, shall essentially make value addition to the service. Therefore claim of Appellant in respect of above three items need to be remanded for reexamination and finding with reason, granting fair opportunity of hearing to the Appellant. In view of remand, the citations made by the Appellant calls for consideration by the learned Adjudicating Authority." 7. We find that different benches are taking different views on includibility or otherwise of the reimbursement charges received by a provider of taxable service in the calculation of gross amount for discharge of service tax. 8. Since there are t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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