TMI Blog2018 (7) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... ramanian, AC (AR) for the Respondent ORDER Per Bench The appellants were issued show cause notice dated 9.9.2008 alleging non-inclusion of income received from handling charges in their value of taxable services for discharging service tax liability. The appellant contested the show cause notice contending that these amounts received by them are nothing but reimbursable expenses and is not to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven a further chance to establish the same. 3. The ld. AR Shri R. Subramanian reiterated the findings in the impugned order. 4. Heard both sides. 5. The main contention put forward by the appellant is that the amount alleged to be received by the appellant as handling charges in the show cause notice is nothing but reimbursable expenses. On perusal of records, we find that the appellant has not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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