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TMI Blog2017 (1) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... gross amount for computation of the service tax liability and that since the service tax statute does not provide for inclusion of reimbursable exposes therein, the same should be outside the scope and purview of Levy of Service tax - demand set aside - appeal dismissed - decided against Revenue. - ST/1088/2010-CU(DB) - ST/A/56323/2016-CU(DB) - Dated:- 2-12-2016 - Shri S.K. Mohanty, Member (Jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbursement. Receipt of reimbursement on these expenses by the respondent was included in the gross amount by the Department, on which service tax demand of ₹ 5,30,206/- was confirmed along with interest and penalties were imposed under Section 76, 77 and 78 of the Finance Act 1994. On appeal, the Ld. Commissioner (A) vide impugned order has set aside the adjudication order and allowed the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so very clear that in Rule 6(8) of the Service Tax Rules 1994, a special provision has been given for computation of taxable value in respect of amounts received by C F agents. Receipts of expenditure at actual is very common in C F line, and therefore, it has been specifically provided that tax is to be computed only on the amount of commission or remuneration, and no other reimbursable expen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xable service. Rules does not seek to include expenditure incurred by the service provider on behalf of the customer as an agent. Clearly the rule 5(1) will not have any implications in the present case. Contention of the adjudicating authority that the appellant is not a pure agent is not sustainable in the light of the facts that the appellant is providing services under an agreement / cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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