2015 (7) TMI 232

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondent : Shri B.B. Sharma, D.R. Shri Mayank Garg, Advocate ORDER Per R.K. Singh : Revenue has filed appeal against Order-in-Appeal No. 61-CE/LKO/08 dated 28.4.2008 which set aside the order-in-original dated 19.10.2007 [in terms of which service tax demand of Rs. 11,95,553/- for the period September 1999 to March 2004 was confirmed (along with interest and penalties) under c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri.-LB) which held that concept of reimbursement arises only when service recipient had obligation, legal or contractual, to pay any amount to any third party and the said amount is paid by service provider on behalf of service recipient. In the cross objections, the respondent cited several judgements to assert that warehousing charges and other reimbursables are not includible in the assessable ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssable value of C&F agent service. In the case of Nandini Warehousing Corporation Vs. CCE, Belgaum  2007 (8) STR 511 (Tri.-Bang.), it was held that godown rent, establishment expenses, incentives, STD call charges, are excludible from the assessable value of C&F agent service. In the case of Sangamitra Services Agency Vs. CCE, Chennai  2007 (8) STR 233 (Tri.-Chennai), it was held that re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Supreme Court has dismissed the Civil Appeal No. 171/2009 filed by C.C.E. against CESTAT Final Order No. A/1237-1239/2008-WZB/Ahd. dated 23.6.2008 as reported in 2008 (12) STR 345 (Tri.-Ahmd.) in the case of Reliance Industries Ltd. Vs. CCE which allowed assessee s appeal and held that expenses incurred on account of reimbursable expenses shall not be includible in the taxable value (Service Ta....