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TMI Blog2017 (4) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 (7) TMI 862 - MADRAS HIGH COURT], where Relying upon the judgment in the case of Sri Sastha Agencies Pvt Ltd., Vs. Asst. Commissioner reported in 2006(11)TMI 193- CESTAT, BANGALORE, wherein it is held that no element other than remuneration received by a Clearing & Forwarding agent from their principal was to be included in the taxable value of the service - appeal allowed - decided in favor of assessee. - ST/188/2012-ST [DB] - ST/A/52580/2017-CU[DB] - Dated:- 22-3-2017 - S. K. Mohanty, Member (Judicial) And B. Ravichandran, Member (Technical) For the Appellant : Ms. Rinki Arora, Advocate For the Respondent : Mr. J.P. Singh, D.R. ORDER Per: B. Ravichandran The appeal is against the order dated 05.12.2011 of Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g various expenditures, which are reimbursed on actual basis and the documents are supporting their claim. Admittedly, the lower authorities also recorded these facts. The view of the Revenue that this reimbursable expenditure also should form part of gross value in terms of Section 67 of the Act is not legally sustainable. She relied on various decided cases referred to later in this order. 4. The ld. A.R. reiterated the findings recorded by the lower authorities. 5. We have heard both the sides and perused appeal records. 6. The impugned order recorded the appellants contention regarding the nature and categories of reimbursable expenditure. Admittedly, there is no dispute regarding these expenditures having been incurred by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 1994, the gross amount referred to therein would apply to receipts of such sum, which would bear the character of remuneration or commission, in that, the said sum is brought under the head receipts . 7. The said decision has been followed by the Tribunal in various cases. In Amit Sales vide Final Order No.53149/2016 dated 22.08.2016, the Tribunal observed as below:- 6. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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