2018 (3) TMI 505

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.... B. Ravichandran The appellant is a clearing and forwarding agent acting on behalf of various clients. They are registered with the department and discharging service tax as C & F Agent on the consideration received for such agency work. The dispute in the present appeal is with reference to the tax liability of the appellants on various considerations received from their clients on which they ha....

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....l basis. To support his claim he produced various invoices. It is the submission of the Ld. Consultant that these expenses are to be incurred by their clients. However, they have advised the appellants to undertake these activities apart from work as C & F agent. They do not charge any remuneration for these activities which are essentially fixed charges by the third parties which were paid by the....

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....lant's carried out these activities which are directly supporting the business of their clients as these are out sourced activities. 4. Heard both sides and perused the appeal records. 5.1 We have perused various invoices and other documents submitted by the appellants. It is clear that these expenses/charges incurred/paid by the appellants to various third parties are later reimbursed on actual....

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....the assessee on behalf of the clients, which were later reimbursed on actual basis cannot be includible for discharge of service tax liability. We refer to the decisions such as:- i) Pharmalinks Agency (I) Pvt. Ltd. Vs. CCE, Pune - 2015 (37) STR 305 (Tri.-Mum.)  ii) Link Intime India Pvt. Ltd. Vs. CCE, Thane - 2015 (38) STR 705 (Tri.-Mum.)  iii) CCE, Goa Vs. Machado & Sons Agents & St....