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TMI Blog2018 (2) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... xpenses are to be included in the taxable value or not is settled by the decision in the case of Commissioner of Service Tax Versus M/s. Sangamitra Services Agency [2013 (7) TMI 862 - MADRAS HIGH COURT], where it was held that the amounts are not to be included in assessable value - demand set aside - appeal allowed - decided in favor of appellant. - ST/380/2009 - 42269/2017 - Dated:- 4-10-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, proceedings were dropped in this regard. 2. The partnership firm was dissolved and after such dissolution of the firm, the Commissioner invoking section 84 of the Finance Act, issued a show cause notice to one partner Shri Joseph Vincent which is the basis of this litigation. In such revisional proceedings, Commissioner confirmed the demand of ₹ 3,36,241/- being the service tax demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed are reimbursable expenses and therefore not includible in the taxable value. That therefore the demand may be set aside. 4. On behalf of Revenue, ld. AR Shri R. Subramaniyam defended the impugned order. He submitted that the sales promotional expenses, liaison work etc. are part and parcel of the services provided to the client and therefore the appellants have not acted as pure agent as def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainable. 5. Heard both sides and perused the records. 6. The moot point arises for consideration is whether reimbursable expenses are includible in the taxable value or not. At the outset, it has to be stated that in the impugned order, the amount on which the demand is confirmed is described as reimbursable expenses. The Commissioner has proceeded to confirm the demand stating that such rei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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