TaxTMI 
TaxTMI 
2018 (2) TMI 1116
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....discharge the service tax on said amount. Department was of the view that the said amount is also includible in the total taxable value in respect of C&F Agency services and therefore show cause notices were issued alleging short payment of service tax from the said service. After adjudication the original authority confirmed the demand, interest and also imposed penalties. In appeal, Commissioner (Appeals) upheld the same and hence appellants are now before the Tribunal. 2. On behalf of appellant, the Ld.counsel Ms. Radhika Chandrasekar submitted that amount of Rs. 2,91,000/- is received by the appellant as reimbursable expenses towards godown rent, salary of staff and overhead expenses. She adverted to the contract entered between the ap....
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....ppellant is not reimbursable expenses and have to be included in the taxable value of services. It is also argued by the Ld. A.R that the said amount has not been incurred by the appellant on behalf of M/s.IOCL and the appellants have not produced any documents to show that these are actual received from IOCL; that on this ground the amount cannot be considered as reimbursable expenses and said decisions are not applicable to the facts of the case. He relied upon the Larger Bench decision in the case of Sri Bhagawathy Traders Vs CCE Cochin - 2011 (24) STR 290 (Tri.-LB) which has held that only the actuals can be considered to be reimbursable expenses which are to be excluded from the total taxable value. 4. We have heard the submissions ma....