2018 (3) TMI 553

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..... Services Agency [2013 (7) TMI 862 - MADRAS HIGH COURT], where it was held that if a receipt is for reimbursing the expenditure incurred for the purpose, the mere act of reimbursement, per se, would not justify the contention of the Revenue that the same, having the character of the remuneration or commission, deserves to be included in the sum amount of remuneration / Commission - appeal allowed - .....

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..... 4 invoking extended period of limitation. It was alleged that the appellant not only collected commission towards C F service but also collected some amount towards reimbursement of certain expenses incurred by them on behalf of the clients. That appellant had paid service tax only on the commission collected and had not included the reimbursable expenses for discharging the service tax liability. .....

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..... upon the decisions of the Tribunal in various cases dropped the proceedings holding that the reimbursable expenses are not includible in the taxable value of services. Notice was issued under section 84 of the Finance Act, 1994 by the Commissioner invoking revisionary powers. In such revisionary proceedings, the demand was confirmed along with interest and also imposed equal penalty under section .....

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