2018 (9) TMI 180

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....Shukla (AR) ORDER Per: Raju These appeals have been filed by M/s Jecobs Engineerings India Private Limited against confirmation of demand of service tax on certain amounts recovered by them from the service recipients which were not included in the assessable value. 2. Ld. Representative Ms. Sarita Mardhekar (Manager), who appeared argued that the amounts recovered by them are in the nature ....

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....d in respect of cost of travel, food and accommodation charged from the various service receivers, office furniture, site car, office service, stationery, misc expenses etc. He argued that these expenditure are necessary for providing the service of consultancy and in these circumstances these amounts do not qualify as reimbursements. He relied on the decision of Tribunal in the case of Adarsh Age....

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....or providing service minimum input services are required such as rent, postage and stationery, telephone charges etc. Without these input services, clearing and forwarding service cannot be provided, therefore, these services are required for providing clearing and forwarding service and has to be part and parcel of the gross value of the service i.e. clearing and forwarding agency. In the case of....

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....the matter also reached to the Larger Bench. It is also fact that appellant is otherwise discharging the service tax on the commission received towards providing clearing and forwarding agency services. In these circumstances, it cannot be said that appellant had intention to evade service tax, therefore appellant have made out a fit case for waiver of penalties invoking section 80 of the Finance ....