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TMI Blog2014 (1) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... s : - The appellant M/s. Y.N. Warehousing Company, Akola was registered under the Service Tax Laws under the category of 'Clearing and Forwarding Agent'. The appellant discharged Service Tax liability on the said services for the consideration received for the said services. The appellant was also getting reimbursement from service recipient towards handling charges, establishment charges, computer stationery charges and godown rent in respect of which the appellant was not paying any Service Tax. A show-cause notice dated 1-4-2008 was issued to the appellant asking him to show cause why the above mentioned charges which they have collected from the service recipient should not be included in the taxable value and why Service Tax amounting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. The learned Counsel for the appellant submits that the reimbursible expenses collected by them are not includible in the taxable value of clearing and forwarding services rendered by them. She relies on the judgment of this Tribunal in the case of E.V. Mathai & Co. v. Commissioner of Central Excise, Cochin reported in 2003 (157) E.L.T. 101 (Tri.-Bang.), wherein it was held that Service Tax is leviable only on remuneration of service provided as C&F agents and not on transportation charges. The learned Counsel further submits that in the case of Nazeer & Co. v. Commissioner of Central Excise, Kochi reported in 2009 (13) S.T.R. 672 (Tri.-Bang.), this Tribunal had held that expenses like freight, courier, transportation charges, tel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d clarified that only remuneration and commission paid to C&F Agent by the principal is chargeable to Service Tax and not expenses reimbursed by the service recipient. This Tribunal in the case of E.V. Mathai, Nazeer & Co. and S.K. Enterprises (cited supra) have clearly held that in respect of services rendered by C&F Agents only the commission or remuneration paid to C&F Agent is taxable before the introduction of Service Tax (Determination of Value) Rules, 2006 and that position has been upheld by the Hon'ble Supreme Court also in the case of S. & K. Enterprises (supra). As regards the reliance placed by the learned SDR on the Rishabh Laboratory's case (supra), that decision pertains to a stay matter and only a prima facie view has taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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