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TMI Blog2013 (10) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to pay Service Tax only on remuneration received and amount which is reimbursed by the principal are not to be taken into consideration for the purpose of levy of Service Tax as C & F Agent - Held that:- In the agreement there is specific Clause that the present Applicants are not entitled for any reimbursement or any monetary benefit for the work rendered under the agreement. - Prima faci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication for waiver of pre-deposit of service tax of Rs.19,13,727/- and penalty of equal amount imposed under Section 78 and penalties under other provisions of Finance Act, 1994. 2. At the outset, the ld. Advocate for the applicant has submitted that the applicants are engaged in providing services as clearing and forwarding agents during the period from 2002-03 to 2005-06. The demand notice w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly while referring the matter to the Larger Bench. The ld. Consultant has further submitted that the applicants are facing acute financial crisis as their factory was closed. 3. Per contra, the ld. A.R. appearing for the Revenue has submitted that the ld. Commissioner (Appeals) after taking into consideration the agreement between the applicant and M/s Lafarge India Ltd, came to a categorical fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irected the applicant to deposit the service tax. 4. Heard both sides and perused the records. We find that the issue involved in the present case relates to inclusion or otherwise of re-imbursable expenses claimed to be towards godown rent and loading and un-loading charges, in the gross taxable value received by the applicant, while discharging services of clearing and forwarding agents. We fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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