2016 (9) TMI 739

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....ppellant Shri V.K. Kaushik, Assistant Commissioner (AR), for respondent ORDER This appeal is directed against order-in-appeal No. GOA/CEX/GSK/42/2012 dated 24.5.2012. 2. Heard both sides and perused the records. 3. The appellant herein appointed an agent named Shri S. Gupta by an agreement dated 3.3.2006.  The said agreement provided that the agent shall provide services of pro....

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.... his submission that these e-mails indicate that they were actually reimbursable expenses.  It is his further submission that the Hon'ble High Court of Delhi in the case of Intercontinental Consults & Technocrafts Pvt. Ltd. reported in 2013 (29) STR 9 (Del.), has struck down the provisions of Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006, which mandated for inclusion of re....

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....xpenses, we find that the said amounts cannot be considered as taxable under 'business auxiliary services', as under the category of BAS, the amount can be taxed as a commission paid by the appellant, if any, to Shri S. Gupta.  On perusal of the agreement entered into by the appellant with Shri S. Gupta, we find that there is no mention of any commission payable to Shri S. Gupta by the appell....