TaxTMI 
TaxTMI 
2018 (8) TMI 1013
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....e Appellant Mr. Pradyumna G.H, Advocate For the Respondent ORDER Per: P. ANJANI KUMAR Respondents are holders of Service Tax registration under the category of "Clearing and Forwarding Agent" services. In terms of various agreements entered, the respondents were reimbursed by principal certain expenses which were incurred by them on behalf of the principal. The Department contended that the....
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....the Department has preferred an appeal before this Bench on the ground that the Commissioner (Appeals) vide Order No. 301/2006 dated 17.10.2006 against the very same respondents passed an order for earlier period and remanded the matter to the original authority to verify the amounts actually reimbursed and therefore the present order was contrary to his own order earlier; the order demanding serv....
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....inal Order No. 21358/2017 dated 07.08.2017 in their own case have held that the decision of Commissioner (Appeals) on excludability of actual reimbursement expenses from the taxable value was correct and that the Bench finds no reason to interfere with the said findings. 4. Heard both the sides and perused the records. We find that the appellant's case is squarely covered by the judgment of the H....