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TMI Blog2018 (5) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating authority to examine the matter afresh - appeal allowed by way of remand. - ST/Stay/203/2008 in ST/311/2008-DB ST/311/2008-DB - Final Order No. 20589 / 2018 - Dated:- 17-4-2018 - S. S. Garg, Judicial Member And Devender Singh, Technical Member Mr. Sandeep Gopalakrishnan Advocate For the Appellant Mr. Matrupsharan, AR For the Respondent ORDER Per : Devender Singh The brief facts of the case are that the appellant is registered as Clearing and Forwarding (C F) Agent. On verification of their ST-3 returns, the Revenue found that they were not paying service tax on the gross amount of remuneration or commission received from their principals or clients. A show-cause notice was issued on 20.4.2005 for recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Larger Bench judgment of this Tribunal in the case of Sri Bhagavathy Traders vs. CCE, Cochin as reported in 2011 (24) STR 290 (Tri.-LB). 3. The learned AR while reiterating the findings in the order of the Commissioner (A) relied on the judgment of this Tribunal in the case of Prestige Enterprises vs. CCE, Cochin as reported in 2009 (14) STR 281 (Tri.-Bang.). He also submitted that the appellants had not produced any documentary proof about reimbursement expenses on actual basis. On the contrary, the appellants are following a practice of taking certain percentage towards such expenses on notional basis. 4. Heard both the sides and perused the records. 5. We find that the issue of whether reimbursement of expenses by the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s House Agent paying the Customs duty to the Customs Department, paying the charges levied by the Port Trust to the Port Trust, paying the fee for testing to the Testing Organization are clearly on behalf of the importer/exporter and the same are recoverable by the CHA as reimbursement, that too on actual basis. These Circulars cannot be held to be in support of the claim of the assessee that they can split part of the amount as reimbursable expenses and the rest as towards service charges. 6.4 The claim for reimbursement towards rent for premises, telephone charges, stationery charges, etc. amounts to a claim by the service provider that they can render such services in vacuum. What are costs for inputs services and inputs used in ren ..... X X X X Extracts X X X X X X X X Extracts X X X X
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