2009 (7) TMI 276

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....Respondent. [Order]. - Heard both sides. 2. Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) set aside the demand of Service Tax on the ground that charges reimbursed by the principals towards transportation, communication, labour and electricity etc. is not includible in the assessable value for levy of Service Tax. The Commissioner (Appeals) relied up....

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....principal will reimburse to the respondents all other day to day expenses like postages, staff welfare, lorry fare etc. The respondents are paying Service Tax after taking into consideration the amounts received as commission. The contention is that as per the terms and conditions of the agreement, the impugned order is rightly passed. 5. I find that in the impugned order, Commissioner (Appeals....