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TMI Blog2013 (8) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... or to be provided. It does not provide for any deduction from the gross value for providing the service - Contention of the appellants that no service tax is payable on reimbursable expenses borne by the appellants is not tenable and accordingly rejected – Decided against the Assessee. Commission Agent are exempted for levy of Service Tax under Notification 13/2003 dated 20.06.2013 – Held that:- This exemption is applicable to Commission Agent only - On going through agreement entered into by the appellants with I.B.P/IOC, it has been seen that appellants are providing various services to the appellants and are covered under Clause (i), (iii) & (iv) of the definition of Business Auxiliary Service apart from being Commission Agent. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .10.07 Since issue involved in above appeal is common, these appeals are being taken up together for decision. 2. Brief facts of the case are that M/s. I.B.P Company ( I.B.P.) and IOC have set up retail outlets at the different places and have installed at those premises apparatus for storage and delivery of petroleum products and machines for air, cold water and other facilities. For running these outlets for retail sale of petroleum products and to render other services at the said premises, I.B.P/IOC have engaged the appellants as contractors. On investigation done by the department it was found that appellants have agreed to render. "-to operate the outlet for sale of petroleum products delivered by the Company. -to maintain accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived by them from I.B.P/IOC. Appellant's charges include the payment received from I.B.P/IOC on account of commission, Tea/Coffee/consumable, salary of employees. Similarly Gensets expenses, Bank Charges, Electricity Charges, are reimbursable by the I.B.P/IOC and are borne out by the appellant on behalf of the I.B.P/IOC. She further submits that I.B.P/IOC also pays for handling losses on of the loss of the product to the appellant. The department is demanding service tax on all these charges which is against the provision of Section 67 of Finance Act. She further points out Commission Agent under BAS is exempted from service tax under Notification 13/2003 ST dt . 20.06.03. She submits Show Cause Notices are also hit by time limitation and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) promotion or marketing of service provider by the client: or (iii) any customer care service provided on behalf of the client; or (iv) any incidental or auxiliary support service such as billing, collection or recovery or cheques, accounts and remittance, evaluation of prospective customer and public relation services. and includes services as a commission agent, but does not include any information technology service. The scope of the services has been further expanded with effect from 10.09.2004 so as provided the following definition of "Business Auxiliary Services". (i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) promotion or marketing of service provided by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of sale price of such goods or services; or (iii) guarantees for collection or payment for such goods or services; or (iv) undertakes any activities relating to such sale or purchase of such goods or services; (b) "information technology service" means any service in relation to designing, developing or maintaining of computer software, or computerised data processing or system networking, or any other service primarily in relation to operation of computer system;] 5. Appellant's contention is that expenses incurred by the appellants on behalf of I.B.P/IOC like Tea/Coffee/Consumable salary of employees, handling losses generator set expenditure, Bank Charges, Electricity Charges, are reimbursed by the I.B.P/IOC and therefore not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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