2018 (8) TMI 1518

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....havanam, A.R. for the Respondent. ORDER [Order per: M.V. Ravindran.] This appeal is filed by the appellant against Order-in-Appeal No. 42-2008-G- ST dated 20/05/2009. None appears for the appellant. Appellant has filed an application praying for deciding the issue on merits. 2. Heard learned A.R. and perused the records. On perusal of records it transpires that the issue is regarding p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ations about the inclusion of the expenditure reimbursed, I find that all the expenses mentioned by the appellant and contended for exclusion are in fact business expenditure providing C&F agent service. If the appellants had received amounts in connection with various expenditure incurred on behalf of their clients which are not directly relatable to the service rendered, then no service tax can ....