9911796707
TMI Blog2017 (8) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... d, therefore these services are required for providing Clearing and Forwarding service and has to be part and parcel of the gross value of the service i.e. Clearing and Forwarding Agency - service tax is chargeable on such reimbursement. Penalties - Held that: - the issue was contentious and various decisions were given by this Tribunal, the matter also reached to the Larger Bench - It is also fact that appellant is otherwise discharging the service tax on the commission received towards providing Clearing and Forwarding Agency service - it cannot be said that appellant had intention to evade service tax, therefore appellant have made out a fit case for waiver of penalties invoking Section 80 of the Finance Act. Appeal allowed - decided par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l filed by the appellant, therefore appellant is before us. 2. Rajiv Luthia, Ld. C.A. appearing on behalf of the appellant submits that appellant is working purely as a agent and getting the amount spent for or on behalf of principals on actual basis therefore the said reimbursement is not includible in the gross value of service of Clearing and forwarding Agency. He submits that appellant is discharging the service tax on commission received towards clearing and Forwarding Agency Service. The amount received towards said service can only be treated as gross value, against the said service and remaining amount of reimbursement, which is not the part and parcel of service charges cannot be charged to service tax. He further submits that pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered view so called reimbursement escaped from payment of service tax is clearly includible in the gross value of services of Clearing and Forwarding Agency, Accordingly, we hold that service tax is chargeable on such reimbursement. As regard the penalties under Section 76, 77 and 78, we find that reimbursement, particularly in case of Clearing and Forwarding Agency service, the issue was contentious and various decisions were given by this Tribunal, the matter also reached to the Larger Bench. It is also fact that appellant is otherwise discharging the service tax on the commission received towards providing Clearing and Forwarding Agency service. In these circumstances, it cannot be said that appellant had intention to evade servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
