2016 (9) TMI 98

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....liability on the commission received by them. 2. However, Revenue entertained the view that the reimbursable expenses on account of godown rent, loading, unloading and other factors are required to be added in the assessable value of the services and the tax is required to be computed accordingly. 3. In view of the above, the appellants were issued a show cause notice dated 15.01.2007 proposing to confirm the demand of service tax for the period 2001-02 to 2005-06 by invoking the longer period of limitation. 4. The said show cause notice culminated into an order passed by the original adjudicating authority confirming the demand to the extent of Rs. 4,26,109/- along with imposition of penalty of identical amounts under each section 76 as....

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....ioning of the cabins/office and provide furniture / office equipments / cabins, fire extinguishers, gensets etc at their costs. All such expenditure would be subject to prior approval of the Company in writing. In the event that any equipment / furniture is to be replaced for any reasonable cause, the same can be carried out by the C&F agents subject to prior approval of the Company in writing. d) The maintenance / service charges including all AMC s for such equipments as stated above shall be borne by the C&F Agents. e) The C&F Agents shall be entitled to monthly reimbursement at actual of the local cartage etc. loading / unloading charges. The rates for local cartage / loading / unloading shall be negotiated & fixed in the best inter....