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TMI Blog2016 (9) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... 862 - MADRAS HIGH COURT] wherein it was held that held that reimbursable expenses cannot be added in the assessable value of the C&F services, service tax is payable only on the commission and not on the reimbursable expenses. - Decided against the Revenue X X X X Extracts X X X X X X X X Extracts X X X X ..... tutory records and comply with requirement thereof to the full satisfaction of all authorities concerned authorities. In the event of any failure is noticed the C&F Agent shall be solely liable. iii. Rasi Seeds shall pay to the C&F Agent a sum of ₹ 10,000/- (Rupees Ten Thousand only) plus 8% service tax per month towards their charges for their services as agreed between the parties which is inclusive of clerical and other services rendered to Rasi Seeds. TDS will be deducted as applicable. These charges shall be______ and it shall not be increased under any circumstances. iv. Any taxes and levies such as sales tax, shops and establishment, registration fees, seeds license etc. paid by C&F agent on behalf of Rasi Seeds will be rei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h agent by the client engaging such agent." 4. We find that the present controversy has been before the Tribunal in several cases, such as Larger Bench of the Tribunal in the case of Sri Bhagavathy Traders Vs. CCE Cochin-2011 (24) STR 290 (Tril-LB) has observed that the terms of the agreement entered into between the service recipient and service provider has to be examined and when rent for the premises has been agreed upon by the service recipient for payment purposes and similarly when the salary of the staff and the other reimbursable expenses stand agreed upon between service recipient and service provider same has to be considered as reimbursable expenses. When the agreement in question is viewed and examined in the light of the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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