2011 (5) TMI 100

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....the Appellants   Shri T.H. Rao, SDR for the Respondent   Per Jyoti Balasundaram   For the reasons recorded below, we waived predeposit of service tax of Rs.3,87,21,534/- together with interest and penalty and proceeded to hear and decide the appeals at this stage with the consent of both sides.   2. The demand stands confirmed by inclusion of reimbursement expenses incurred....

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.... the light of the circular cited supra.   3. The learned SDR fairly leaves the matter for decision by the Bench.   4. We find that certain conditions are required to be satisfied before exclusions can be made to reimbursement expenses from the taxable value of CHA services. The assessee submits that if an opportunity is extended they would be in a position to satisfy the conditions set....

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....e value;   (e) CHA should provide evidence to prove nexus between the other (than CHA) services provided and the reimbursable amounts. It is not necessary such evidence should bear the name or address of the customer. Any other evidence like BE No. Container No. /BL No./ packing lists is acceptable for the establishment of such nexus. Similar would be the case for statutory levies, charges b....