2013 (3) TMI 541

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....noticed by the Revenue officers that the appellant is not correctly discharging the Service Tax liability by not considering into account for the purpose of taxable service, the receipts of reimbursements on transportation charges, loading and unloading charges, rent, salary to the staff, electricity, telephone charges, stationery charges, courier charges, etc. According to the adjudicating authority, by not including the amounts received as reimbursements in respect of the charges as indicated herein above, the appellant has short paid the Service Tax liable to be paid by him. 3. The learned counsel appearing on behalf of the appellant would submit that there are series of judgments of this tribunal wherein it has been held that reimbur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e for carrying on services of C&F only - Other elements like loading, unloading charges not to be added to Service tax.   2. Bhagyanagar Services Vs. CCE - 2006 (4) STR 22 (Tri.-Bang.)] Separate contract exist for providing transport of goods at different places - Transportation charges collected thereof not includible in Service tax paid by C&F agent.   3. Sangamithra Services Agency Vs. CCE - 2007 (8) STR 233 (Tri.-Chennai) Service tax is not payable on reimbursement of actual expenses like freight, labour, electricity, telephone, etc.   4. CCE & C, BBSR-I Vs M/s Nilalohita Enterprises (Tri.-Kolkata) Reimbursements - Includibility in taxable value - No clear cut case brought out by Revenu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ll constitute value of taxable service for the services provided to TISCO and TRL. Of course that may be related to different period of time and taxability thereof is subject to limitation, if any. 6.10 Apart from the aforesaid two receipts, there were receipts claimed towards reimbursement of expenditure of Rs. 36,56,555/-, bending and bundling charges of Rs. 3,71,610/- and stock verification charges of Rs. 80,402/-. The Appellant in the course of hearing simply submitted that reimbursement of expenditure, bending and bundling charges and stock verification charges are not relatable to the taxable service for which those receipts shall not be value of taxable service and there shall be no taxation under the provisions of the Act. Except....