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TMI Blog2018 (3) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... (Technical) Shri K. Veerabhadra Reddy, JC (AR) for the Appellant Shri P.C. Anand, Chartered Accountant for the Respondent ORDER Per Bench The department has filed the above appeals against the order passed by Commissioner of Service Tax who set aside the demand in respect of reimbursable expenses. 2. The respondents are engaged in providing Customs House Agent service and are registered with the department. During the course of verification of accounts, it was noticed that the assessee excluded certain charges from the gross receipt for the purpose of arriving at the taxable value on the ground that these charges are in the nature of reimbursement of expenses incurred by them. Show cause notice was issued proposing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax on the same claiming that these charges are reimbursable expenditure. The respondent has not fulfilled the conditions specified in Rule 5(2) of the Valuation Rules r/w Explanation 1 of the said Rules so as to claim the exclusion. The Board vide Circular dated 21.12.2009 has given clarification wherein it is stated that exclusion of CHA services would require that this service is in addition to CHA service. In other words, Board s clarification implies that expenses which form part of CHA services are not to be excluded. The Commissioner has erred in not applying the provisions of law as well as the Board s Circular. He therefore pleaded to set aside the impugned order and confirm the demand raised in the show cause notice. 3. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ross received is legally correct or not. She has taken note of Rule 5(1) and (2) of Valuation Rules as well as Circular of the Board dated 21.12.2009. In the backdrop of the above legal applications, she has examined the nature of services on which the respondent has claimed reimbursable of expenses. It is also seen that she has examined the supporting documents furnished by the respondent. In par 7.3.5, the sum and substance of the conclusions of Commissioner is given in the table reproduced below:- S.No. Description of reimbursable expenditure Reasons for considering it as coming under Pure Agent 1. Airport Dues i) Scrutiny of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. Transportation charges 12. Serrico trap charges 13. CCTL charges 14. Chennai Trade Surcharge 15. Container Movement Charges 16. Terminal Handling Charges 17. PQ Fees 18. Steamer Agent Charges 19. Storage demurrage charges ..... X X X X Extracts X X X X X X X X Extracts X X X X
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