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TMI Blog2013 (12) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... onditional stay granted. - ST/63, 122/2010 - - - Dated:- 12-3-2013 - Shri P. K. Das And Shri Mathew John, JJ. For the Appellant : Shri Hari Radhakrishnan, Advocate For the Respondent : Shri Alok Shukla, Commr. D.P. Naidu, SDR PER : Pradip Kumar Das The applicant is engaged in Customs House Agent Service amongst others as CHA. It has been alleged that during the period from 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bursable expenses issue. He submits that the expenditure claimed as reimbursable has been included in their taxable value which is contrary to Notification No.17/97-ST, dated 06.06.1997 and Circular No.119/13/2009-ST, dated 21.11.2009 which is applicable upto the period 19.04.2006. He further submits that the demand of tax on this issue after introduction of Valuation Rules with effect from 19.04. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r agents for their service which is shared with the principal. He submits that the demand on this issue under "Business Auxiliary Service" is not sustainable in view of the decision of the Tribunal in the case of Lee Muir Head Pvt. Ltd Vs Commissioner of Service Tax, Bangalore reported in 2009 (14) S.TR. 348 (Tri.-Bang.) . 3. The learned AR for the Revenue reiterated the findings of the Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that demand was raised on CHA service in the present case and tax was demanded on "Business Auxiliary Service." He also relied upon the Misc. Order No.403892013, dated 04.02.2013 in the case of Leeap International Pvt. Ltd. Vs. Commissioner of Service Tax. 4. After considering the facts and circumstances of the case, it is seen from the impugned order that the applicant failed to co-relate exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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