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TMI Blog2018 (6) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... reimbursable expenses as part of the consideration is without justification. The issue regarding inclusion of reimbursable expenses have been settled in favour of the appellant by the Hon’ble Delhi High Court in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. Vs. Union of India [2012 (12) TMI 150 - DELHI HIGH COURT] - appeal allowed - decided in favor of appellant. - S. T. App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute covers the period 01.04.2002 to 31.03.2007. The Revenue noticed that the appellant was receiving from their principals, certain amounts over and above the commission received by them for clearing and forwarding activity. The authorities below took the view that such amounts, which were in the nature of reimbursable expenses, have been received by the appellant in connection with the C F A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expenses in the consideration is not justified since such amounts have been received by the appellant for services other than clearing and forwarding services for activities such as collection of payments, keeping the principal informed about charges in local tax authorities representing the company before Sales Tax authorities etc. He submitted that there is no justification for including the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord, we find that such amounts have been received by the appellant towards activities which are unconnected with the clearing and forwarding services rendered. Hence, we are of the view that inclusion of such reimbursable expenses as part of the consideration is without justification. 7. In any case, the issue regarding inclusion of reimbursable expenses have been settled in favour of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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