2013 (7) TMI 862

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....C For the Respondents : No appearance JUDGMENT (The Judgment of the Court was made by Chitra Venkataraman, J.) The Revenue is on appeal as against the order of the Customs, Excise and Service Tax Appellate Tribunal passed in No.902/07 dated 24.07.2007 raising the following substantial question of law :- "1. Whether the decision of Tribunal that the reimbursable expenses received by ....

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....bursed by the principals on the basis of actuals. Those amounts received by the assessee from the principals as remuneration/commission for service of clearing and forwarding the goods has been rightly assessed as taxable value and tax paid. 4. It is seen from the documents placed before this Court that the show cause notice pointed out that the various charges received by the assessee from the....

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....as bad in law. 5. In accepting the case of the respondent/assessee, the Customs, Excise and Service Tax Appellate Tribunal referred to the decision rendered by the Tribunal in the case of Sri Sastha Agencies Pvt Ltd., Vs. Asst. Commissioner reported in 2007 (6) STR 185 (Tri.Bang), holding that no element other than remuneration received by a Clearing & Forwarding agent from their principal was ....

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....services, the same would form part of remuneration / commission. 7. We do not agree with the said contention. In the absence of any material to show the understanding between the Principal and the Client that the Commission payable by the principal was all inclusive, it is difficult to hold that the gross amount of remuneration/commission would nevertheless include expenditure incurred by the a....