2019 (6) TMI 1496

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..... arging service tax liability - period 2005-06 to 2009-10, and April 2010 to March 2011 - HELD THAT:- The demand is raised on the expenses which are reimbursed by the principal to the appellant herein. It is undisputed that the appellants have discharged service tax on the entire commission received by them. Apart from such commission, they are also receiving amounts in the nature of reimbursement .....

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..... e, the impugned orders are not sustainable and need to be set aside - Appeal allowed - decided in favor of appellant.
Ms Sulekha Beevi C.S. Member (Judicial) And Mr. P. Venkata Subba Rao, Member (Technical) For the Appellant : Shri R. Murlidharan, Adv For the Respondent : Shri Mir Anwar Mohiuddin, & Shri Gautam Mukherjee Authorised Representatives ORDER PER: SULEKHA BEEVI C.S. The issue in .....

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..... n behalf of the appellant, learned counsel Shri R. Murlidharan appeared and argued the matter. He submitted that appellant is engaged in providing C&F agents services. They were receiving commission which were fixed well as variable commission. They had discharged service tax liability on the entire commission received by them. They had however not paid service tax on the expenses reimbursed by th .....

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..... ecision in the case of Modern Business Solutions Vs Commissioner of Service Tax 2019(24) GSTL 353 (Tri-Ahmd) and Adarsh Agency Vs Commissioner of Central Excise & Customs Nagpur [2017(6)GSTL 157 (Ti-Mum)]. 6. Heard both sides. 7. On perusal of records and submission of both sides, we find that the demand is raised on the expenses which are reimbursed by the principal to the appellant herein. It .....

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..... .R. as well as the case of Adarsh Agency (supra) are on a different footing. These were cases where some expenses incurred by the service provider whle rendering services have been sought as deductions which has been disallowed by the Tribunal in those cases. In the present case, the show-cause notice clearly indicates that the disputed amounts are reimbursable expenses, therefore no service tax c .....

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