2015 (7) TMI 98

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pril 2005 to March 2009. - reimbursable expenses received by the assessee need not be added to the taxable value relating to clearing and forwarding agency - Decision in the case of Sangamitra Services Agency: [2013 (7) TMI 862 - MADRAS HIGH COURT] followed - Matter remanded back - Decided in favour of assessee. - ST/Stay/26840/2013 in ST/26500/2013-DB - Final Order No. 20940 / 2014 - Dated:- 30- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The learned AR would submit that there cannot be an appeal against the stay order. However, in view of the fact that final order has been passed and an appeal has been filed against that, in our opinion, the stay application which has been listed becomes infructuous and has to be rejected as such. 2. In the interest of justice, even though the appeal filed against the final order was not listed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e period from April 2005 to March 2009. The learned CA relies upon the decision of the Hon ble High Court of Delhi in the case of Intercontinental Consultants and Technocrats Pvt. Ltd.: 2012-TIOL-966-HC-DEL-ST and the decision of the Hon ble High Court of Madras in the case of Sangamitra Services Agency: 2013 (7) TMI 862 to submit that for levy of service tax, reimbursed expenses cannot be taken i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X