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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 ..... : 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 2002 to 2008, they have not included various income/ receivable attributable to the reimbursable surplus in their taxable value. It is also alleged that they failed to include the receipts / income in relation to promotion/ marketing of service in thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able 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 19.04.2006, the Hon'ble Delhi High Court in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. Vs. Union of India and Anr. reported in , struck down Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 and, therefore, demand of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Commissioner. He drew the attention of the Bench to the relevant paragraph of the impugned order. He submits that in this case it is clearly evident that they did not produce any proof of the reimbursable expenses. He also submits that wherever the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 expenses and the receipts. It appears that the extra amount received by them was shown as 'profit' in the Profit and Loss Account, Thus, there is a factual dispute on the issue of reimbursable expenses, which would be examined at the time of appeal hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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