2018 (2) TMI 944

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....C ( AR ) for the Respondent ORDER Per : B. Ravichandran The appeal is against order dated 24.06.2009 of the Commissioner of Service Tax, Chennai. The appellant is in the business of Custom House Agent and Freight Forwarders. They were registered with the department and were discharging service tax on their activities. The officers conducted verification of accounts maintained by the appel....

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....Rs. 98,08,647/- along with penalties on the appellants. 2. The Ld. Counsel appearing for the appellant submitted that upon scrutiny of the account maintained by them, the officers were satisfied with the accounts for the financial year 2002-03 to 2005-06, for the expenditure claimed as reimbursement they are not liable to pay tax. However, for the year 2006-07 noting the excess receipts, the Re....

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....on'ble Delhi High Court in Intercontinental Consultants & Technocrats Pvt. Ltd. Vs. UOI 2013 (29) STR 9 (Del.). In addition to the same, he submitted in fact there were various other receipts which are not at all for taxable activities, which are included under BAS. Admittedly, neither the appellant submitted all the required documents nor the Revenue scrutinized in detail resulting in summary con....

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....sted on the ground that these are not to be either added to the value of the taxable service or not at all liable to tax. Regarding exclusion of reimbursement expenses, it is clear that the said exclusion can be allowed on satisfactory proof of documents specifically to the effect that these are on actual basis as per the arrangement between the client and the appellant. This can be easily verifie....