9911796707
TMI Blog2017 (12) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... a 10 of the original order, the factual position, as examined by original authority has not been countered in the impugned order. It is clear that the original authority has examined purchase bills / invoices for reimbursement raised to the client Recording that there are clear distinctions between invoices raised for services and invoices raised for reimbursements. Section 67 can bring the valuation of taxable service only with reference to service. In the evidence available in the present appeal that these were reimbursements, which are on actual basis in terms of agreement with the clients and are known to the parties, the same are not to be brought in for taxable purpose under Section 67. Appeal allowed - decided in favor of appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority and held the appellant liable for Service Tax on gross amount without any abatement of amount claimed to be reimbursable expenditure. 2. The ld. Counsel for the appellant submitted that the original authority has correctly appreciated the nature of activities in terms of agreement with the clients and as such, arrived at his conclusion. On appeal by Revenue, the Commissioner (Appeals) in the impugned order reversed the decision of the original authority holding that the concept of pure agent will not apply for the period prior to the introduction of Valuation Rules w.e.f. 19.04.2006. He held that the original authority erred in allowing exclusion of such expenses from the taxable value. The ld. Counsel submitted that the exclus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case that the introduction of Valuation Rules has brought in specific exclusions, which were otherwise taxed under Section 67. In other words, the Valuation Rules were not for exempting any portion of value, which is otherwise taxable under Section 67. The basic concept of Section 67 remained the same all throughout. Prior to substitution of the Section on 01.05.2006 the main provision of valuation stated that the value of any taxable service shall be the gross amount charged by the provider of service for such service rendered by him The Valuation Rules brought in clarity to cover various situations and the same are notified on 19.04.2006. 6. Even otherwise, we note that the situation is covered by Notification No.12/2003 dated 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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