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TMI Blog2013 (7) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... e JUDGMENT (The Judgment of the Court was made by Chitra Venkataraman, J.) The Revenue is on appeal as against the order of the Customs, Excise and Service Tax Appellate Tribunal passed in No.902/07 dated 24.07.2007 raising the following substantial question of law :- "1. Whether the decision of Tribunal that the reimbursable expenses received by the assessee need not be added to the taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Those amounts received by the assessee from the principals as remuneration/commission for service of clearing and forwarding the goods has been rightly assessed as taxable value and tax paid. 4. It is seen from the documents placed before this Court that the show cause notice pointed out that the various charges received by the assessee from the Principal towards freight, labour, electricity, tel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent/assessee, the Customs, Excise and Service Tax Appellate Tribunal referred to the decision rendered by the Tribunal in the case of Sri Sastha Agencies Pvt Ltd., Vs. Asst. Commissioner reported in 2007 (6) STR 185 (Tri.Bang), holding that no element other than remuneration received by a Clearing & Forwarding agent from their principal was to be included in the taxable value of the service. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission. 7. We do not agree with the said contention. In the absence of any material to show the understanding between the Principal and the Client that the Commission payable by the principal was all inclusive, it is difficult to hold that the gross amount of remuneration/commission would nevertheless include expenditure incurred by the assessee providing the services; that all incidental charge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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