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TMI Blog2017 (2) TMI 1485X X X X Extracts X X X X X X X X Extracts X X X X ..... e name of the appellant. As such based on the decided cases referred to above by the appellant, it is clear that such amounts are not to be included in the assessable value to determine the tax liability under C F Agency service. Wherever the amounts are reimbursed on actual basis in terms of contractual agreement as supported by documentary evidence, the same is not liable to be added in the taxable value. The amount liable for exclusion are to be verified and satisfied by the jurisdictional officers - Appeal allowed by way of remand. - Service Tax Misc. Application No. 51787 of 2016 in Appeal No. 672 of 2008 - Final Order No. 50641/2017 - Dated:- 2-2-2017 - Shri S.K. Mohanty, Member (Judicial) and Shri B. Ravichandran, Member (Tech ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t submitted that the earlier order of the Tribunal was passed ex-parte as they could not make representation in person when the case was posted. He submits that in terms of the contract entered into with the client sometimes they undertake the dispatch of cement to specific customers. They arranged the transport and paid the freight and get the amount reimbursed from their client. He has produced sample copies of bills raised against the claim alongwith the receipts issued by the transporters to support his claim that a actual transportation charges for specific customers are reimbursed by the client. The transport documents clearly show the consignor and the consignee. The appellant is not figuring in any of these documents. As such, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied upon case laws it is clear that the appellant shall not be liable to service tax on the amount claimed by them from their clients towards reimbursable expenditure with reference to arranging transport of cement to customers from their storage premises. This is in terms of their agreement with the client and the amounts are on actual basis. The transport documents nowhere indicates the name of the appellant. As such based on the decided cases referred to above by the appellant, it is clear that such amounts are not to be included in the assessable value to determine the tax liability under C F Agency service. Here we note that the appellants are discharging service tax towards all other charges including commission received from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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