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TMI Blog2016 (9) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... nt appointed in Myanmar - Held that:- the Revenue has no case on merits for more than one reason. Firstly, on perusal of the various e-mails sent by Shri S. Gupta to the appellant they clearly indicate that the said Shri Gupta has claimed tour expenses monthly and it indicates only the air fare, car hire, hotel charges and petrol charges incurred by him for a particular month. The said e-mails o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew, Member (Technical) Shri C.S. Biradar, Advocate, for appellant Shri V.K. Kaushik, Assistant Commissioner (AR), for respondent ORDER This appeal is directed against order-in-appeal No. GOA/CEX/GSK/42/2012 dated 24.5.2012. 2. Heard both sides and perused the records. 3. The appellant herein appointed an agent named Shri S. Gupta by an agreement dated 3.3.2006. The said a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent by Shri S. Gupta to the appellant. It is his submission that these e-mails indicate that they were actually reimbursable expenses. It is his further submission that the Hon ble High Court of Delhi in the case of Intercontinental Consults Technocrafts Pvt. Ltd. reported in 2013 (29) STR 9 (Del.), has struck down the provisions of Rule 5(1) of the Service Tax (Determination of Value) Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by Shri S. Gupta, are actual expenses, we find that the said amounts cannot be considered as taxable under business auxiliary services , as under the category of BAS, the amount can be taxed as a commission paid by the appellant, if any, to Shri S. Gupta. On perusal of the agreement entered into by the appellant with Shri S. Gupta, we find that there is no mention of any commission payable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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