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TMI Blog2015 (7) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... assessable value of C&F agent service. - reimbursable expenses received by the assessee need not be added to the taxable value relating to clearing and forwarding agents service and that the receipt is for reimbursing expenditure incurred for the purpose and the mere act of reimbursement per se would not justify the contention of Revenue that the same was having the character of the remuneration or commission for the purpose of Rule 6(8) of Service Tax Rules, 1994 - Decision in the case of CCE, Chennai Vs. Sangamitra Services Agency [2013 (7) TMI 862 - MADRAS HIGH COURT] followed - Decided against Revenue. - Appeal No. ST/568/2008-CU(DB) - F. Order No. 51677/2015 - Dated:- 30-4-2015 - Hon ble Mr. Justice G. Raghuram, President And Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ider on behalf of service recipient. In the cross objections, the respondent cited several judgements to assert that warehousing charges and other reimbursables are not includible in the assessable value. It also stated that the other reimbursables were in relation to misc. work they did for the service recipient like advisory work for filing sales tax returns, work relating to payments of bank drafts for tenders being filed by the service recipient, procurements of space for its (i.e. recipient s) staff, procurement of drug license for it etc. which were not related to the C F agent service. 2. We have considered the contentions of both sides. We find that the issue of includibility of warehousing and other reimbursables in the value of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against CESTAT Final Order No. A/1237-1239/2008-WZB/Ahd. dated 23.6.2008 as reported in 2008 (12) STR 345 (Tri.-Ahmd.) in the case of Reliance Industries Ltd. Vs. CCE which allowed assessee s appeal and held that expenses incurred on account of reimbursable expenses shall not be includible in the taxable value (Service Tax Review 15 Sept. 2011 page 70). The reimbursable expenses in that case related to travelling expenses of a consulting engineer . In the wake of these judicial pronouncements, the CESTAT Larger Bench judgement in case of Shri Bhagavathy Traders (supra) which had distinguished CESTAT judgement in case of Sangamitra Services Agency (supra) has since been overtaken by Madras High Court judgement in the case of Sangamitra Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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