2017 (12) TMI 166

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....ichandran The appellant is aggrieved by the order dated 16.9.2010 of Commissioner (Appeals-I), Indore. 2. The appellants are engaged in the activity of clearing and forwarding agency work. They have entered into an agreement with various clients. They are discharging service tax on the commission received from their clients. The dispute in the present appeal relates to non-inclusion of certain c....

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....alties under Section 77 and 78 of the Finance Act, 1994. 4. The ld. Counsel appearing for the appellant submitted that the agreements entered with the appellant into various clients clearly mentions duties and responsibility of clients as well as appellants. Apart from the commission for their agency works all expenses incurred by them are captured in their accounts and are reimbursed by the clie....

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....t was C&F agency service. We note in Rajshree Enterprises (supra), the Tribunal has observed as under: "7. The said decision has been followed by the Tribunal in various cases. In Amit Sales vide Final Order No.53149/2016 dated 22.8.2016, the Tribunal observed as below:- "6. Larger Bench of the Tribunal in the case of Sri Bhagavathy Traders v. CCE, Cochin - 2011 (24) S.T.R. 290 (Tri.-LB), has ....

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....the receipt is for reimbursing the expenditure incurred for the purpose of providing clearing and forwarding agent services, the same will not form part of the value of the services. The Hon'ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. v. UOI - 2013 (29) S.T.R. 9 (Del.), has also examined the said issue and has held in favour of the assessee. Tribunal....