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TMI Blog2017 (4) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax gross value of service has to be taken in to account. This includes the consideration received before, during or after the service. The costs of expenditure or the amount reimbursed to the clients are not allowed to be deducted or excluded except in the case of pure agent - Admittedly, appellants are no pure agents and Commissioner (Appeals) has also given finding that appellants did n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e brief facts of the case are that the appellant is a Customs House Agent. For the period April, 2006 to March, 2007 on scrutiny of their ST-3 Returns it was revealed that the appellant had realized an amount of ₹ 17,10,128/- from their customers as total value against service provided. However, they had paid service tax only on ₹ 1,96,733/- and no service tax was paid on the remaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 47 (Tri.-Bang.)]. He also pleaded that extended period was not applicable as they had bonafide belief that tax was payable on remuneration received by them. 3. Ld. AR reiterated the findings in the order of the Commissioner (Appeals) and submitted that gross value needs to be taken into account under Section 67 of the Finance Act, 1994. He further added that under the Service Tax Valuation Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edly, appellants are no pure agents and Commissioner (Appeals) has also given finding that appellants did not claim themselves to be a pure agent nor did they produce any evidence for fulfillment of conditions necessary for being a pure agent. In the case of Rolex Logistics Pvt. Ltd.(supra) relied upon by the Ld. Advocate, where the dispute related to port charges, stevedoring clearances etc. the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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