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TMI Blog2023 (10) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... service. Therefore, the Appellant‟s submission that they are only carrying on the C F Vendor services is rejected. On going through Annexure 2 of the Agreement, it is seen that the amounts mentioned under the headings Rent, Security and Guards etc. are rounded figures and reflect that these are expenses which are being incurred by the Appellant. It is not mentioned anywhere that the expenses are being incurred on behalf of the principal to qualify as reimbursable expenses. Taking into consideration the fact that the Appellant has enclosed various challans showing normal payment of Service Tax of Rs.60,346/- along with interest of Rs.1934/-, it is opined that out of the total confirmed demand, after proper verification, the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with interest has not been considered for appropriation by the lower authorities. In view of the foregoing, he prays that the present Appeal may be allowed. 3. The Learned AR points out to the Agreement copy and submits that it is not a mere Agreement for providing C F Vendor Service. Para 2 very specifically shows that the Appellant is required to take the delivery of the goods from Railway Station and other places and store the same properly and should clear the same to various clients of the principal. Therefore, he submits that the Service falls under C F Agency service only. Further he points out that the Annexure 2 of the Agreement very clearly shows that the expenses on account of Rent, Security, Guard, Electricity charges e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay certain amount to any third party and the said amount is paid by the service provider on behalf of the service recipient, the question of reimbursing the expenses incurred on behalf of the recipient shall arise. For example, when rent for premises is sought to be claimed as reimbursement, it has to be seen whether there is an agreement between the landlord of the premises and the service recipient and, therefore, the service recipient is under obligation for paying the rent to the landlord and that the service provider has paid the said amount on behalf of the recipient. The claim for reimbursement of salary to staff, similarly has to be considered as to whether the staff were actually employed by the service recipient at agreed wages an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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