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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 ..... ue) Rules, 2006 - a prima facie view has taken that reimbursible expenses could be included in the taxable value of C&F Agent services - prima facie appellant has made out a strong case in their favour for waiver of pre-deposit of the dues adjudged - Stay granted. - ST/133/2010 - Stay Order No. S/416/2011-WZB/C-I(CSTB) - Dated:- 26-9-2011 - Shri Ashok Jindal, Member (J) and P.R. Chandrasekharan, Member (T) Ms. Aparna Hirandagi, Advocate, for the Appellant. Shri Y.K. Agarwal, SDR, for the Respondent. ORDER The appeal and stay application are directed against the Order-in-Original No. 10/2009/ST/Review dated 24-12-2009 passed by the Commissioner of Customs and Central Excise, Nagpur. The stay application is being taken up f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was held that reimbursements received by C F Agent are not includible in the taxable value prior to 19-4-2006 i.e. prior to the introduction of Service Tax (Determination of Value) Rules, 2006. The said order was taken up for review by the Commissioner of Central Excise, Nagpur, who vide impugned order held that reimbursible expenses received by the service provider is liable to Service Tax and accordingly he confirmed the Service Tax demand of Rs. 1,15,916/- under Section 73 of the Finance Act, 1994 along with interest thereon under Section 75 of the said Finance Act. He also imposed a penalty under Section 76 @ Rs. 200/- per day on the Service Tax amount, a penalty of Rs. 5000/- under Section 77 and a penalty of Rs. 2,31,832/- under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld by the Hon ble Supreme Court reported in Commissioner v. S.K. Enterprises - 2009 (14) S.T.R. J20 (S.C.). In the light of these judgments, the learned Counsel for the appellant contends that in the instant case also what is leviable to Service Tax is only commission on C F activity and not the reimbursible expenses. 4. The learned SDR appearing for the department reiterates the findings in the order of the Commissioner and also relies on the judgment of this Tribunal in the case of Rishabh Laboratories Pvt. Ltd. v. Commissioner of Central Excise, Raipur reported in 2011 (21) S.T.R. 506 (Tri.-Del.). 5. We have carefully considered the rival submissions. Before the introduction of Service Tax (Determination of Value) Rules, 2006 w.e.f. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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