2008 (10) TMI 132

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..... la Head Load Workers Act, is only reimbursement and this was not proved by them with evidence before the Original Authority - matter is remanded to Original Authority to give an opportunity to the appellants to produce evidence to show that the expenses incurred towards head load workers pool was reimbursed to them - ST/18/2008 - 1249/2008 - Dated:- 22-10-2008 - DR. S.L. PEERAN, JUDICIAL MEMBER .....

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..... case of Scott Wilson Kirkpatrick (I) (P.) Ltd. v. CST [F.O.1775/06, dated 18-10-2006] has clearly held that reimbursable amounts received from clients are not required to be added in the assessable value for Service Tax. Further, reliance is placed on the following judgments on the same issue: (i) Alathur Agencies v. CCE C [FO 352/07 in 281/07, dated 16-3-2007]; (ii) Jaylaxmi Enterprise .....

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..... at the amount received by them as expenses incurred towards loading and unloading charged paid to head load workers pool under the Kerala Head Load Workers Act, is only reimbursement and this was not proved by them with evidence before the Original Authority. The learned counsel submits that they are in a position to establish that amounts were all reimbursed to them in the light of the judgments .....

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