2017 (7) TMI 450

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....appellant Shri A B Kulgod, Asstt. Commissioner (AR) for the respondent 28-06-2017 ORDER Per: Ramesh Nair The fact of the case is that the appellant had received Rs. 3.83 lakhs and Rs. 12 lakhs during 2005-06 and 2006-07 as reimbursement charges for the 'business, auxiliary services' and 'repair and maintenance service' provided to related party i.e. Pidilite Industri....

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.... was reimbursed by M/s Pidilite Industries Ltd. and therefore, the same cannot be charged to service tax. He relies upon the following judgments. i) Tetra Pak India Pvt Ltd. v. Commissioner of Central Excise, Pune -III - 2015 (39) STR 995 (Tri-Mumbai); ii) Commissioner of Central Excise v. Machado & Sons Agents & Stevedors Pvt. Ltd - 2016 (44) STR 459 (Tri.-Mumbai). He submits that, the H....

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....ervices provided to M/s. Pidilite Industries Ltd. Therefore the same is chargeable to service tax being part and parcel of gross-value of the overall services provided by the appellant. 4. We have carefully considered the submissions made by both the sides and perused the records. 5. We find that the appellant are engaged in providing the service of 'business auxiliary service, and '....

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....ose cases where the amount recovered is as reimbursable expenses which were supposed to be borne by the service-recipient but the same is time being borne by the service-provider. In the present case, the debit notes raised for salary, wages, travelling expenses, etc. of the manpower is supposed to be borne by the service provider. The service recipient is concerned with the ultimate service which....