2015 (6) TMI 508

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....under service tax registration as clearing and forwarding agent, it was noticed that appellant is collecting fixed computer stationery charges and godown rent which was according to the department ambiguous in nature. It was noticed that they are not discharging the service tax liability on such amount for the period October 2002 to March 2006. Show-cause notice was issued to the appellant invoking the provisions of Rule 5 of Service Tax (Determination of Value) Rules, 2006 read with Section 67 of Finance Act, 1994 for including the expenditure caused in the gross value of the services rendered and demand of service tax liability, interest thereof was proposed along with proposal for imposition of penalties. Appellant contested the show-cau....

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....godown rent, establishment charges etc. which are reimbursable expenses as agreed between the appellant and the service recipient. She would submit that an identical issue came up before the Tribunal in the case of Nandini Warehousing  2007 (8) STR 511 (T) wherein the Tribunal relying upon similar case of Sangamitra Services Agency v. CCE  2006 (1) STR 278 (Tri. Chennai) held in favour of the appellant therein. She draws our attention to the said two judgements and also submits that the said decisions of the Tribunal were carried in appeal before the respective Hon ble High Courts and the said judgements of the Tribunal were upheld. 4. Learned Departmental Representative on the other hand reiterated the findings of the reviewin....