2017 (12) TMI 773

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....ORDER Per: B. Ravichandran When the case was called, none appeared on behalf of the appellant in spite of notice. We note that adequate opportunities have already been provided to the appellants to submit their side of the case. We proceed to decide the appeal with the assistance of ld. AR and appeal papers. 2. The brief facts of the case are that the appellants are engaged in providing C....

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....need to add these expenses in the taxable value. The order was reviewed by the Commissioner, who passed the impugned order on 17.01.2011. He held that these expenses are incidental to C & F services and are accordingly to be added in the taxable value. The appellant filed the present appeal contesting the said revision order. 3. After hearing the ld. AR for Revenue and on perusal of the appeal ....

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....axable value as alleged in the said notice. They have substantiated the difference in the gross value and the taxable value on which they paid the service tax. In the light of the above mentioned decisions of various tribunals on taxability of service tax on various types of reimbursable expenses, I find that the service provided by the party by way of paying freight, loading and unloading expense....

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...., Calicutt- 2007 (007) STR 0402 (Tribunal-Bang.); and Popular Cement Traders vs. CCE, Cochin-2007(005)STR 0384 (Tribunal-Bang.) that 'reimbursement of rent, loading/unloading, packing, freight, taxes on actuals like telephone, courier, photocopies, printed stationery are not liable to service tax'. The cases cited by the party and other cases clearly assert that the charges incurred by the party o....