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TMI Blog2018 (6) TMI 1432X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore only fall within the category of “reimbursable expenses” - appeal allowed - decided in favor of appellant. - ST/122-123/2011, ST/140-141/2011 - Final Order No. 41867-41870 / 2018 - Dated:- 20-6-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri S. Murugappan, Advocate For the Assessee Shri Arjun Raghavendra, DC ( AR ) For the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctively. Vide a common adjudication order (impugned order) dt. 29.11.2010, the demands in respect of certain charges were dropped on the observation of the adjudicating authority that the assessee qualified as a pure agent in those cases. However in respect of bank commission, EDI and bond paper charges, the adjudicating authority held that they are operative charges and documentation expenses i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l book to highlight that such expenses have been separately indicated and highlighted as reimbursable expenses in the sample invoice MC104082S dt. 28.03.2008.He also draws our attention to a sample agreement entered into with one M/s.JSW Steel Ld. Mumbai filed in page 59 onwards of the appeal book where it has been clearly agreed upon that all statutory charges such as EDI, Customs duty, steamer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants. They would therefore only fall within the category of reimbursable expenses which, as held by the Hon ble Apex Court in Intercontinental Consultants Technocrafts (supra) cannot form part of the value of taxable services. The appeals of the assessee on this score will therefore succeed. Coming to the departmental appeals, for the same reasons, we do not find merit in the same and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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