2018 (9) TMI 1593

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....ncy, Advocate for the Appellant Ms. Usha Devi, DC (AR) for the Respondent ORDER Per Bench The appellants are registered under Custom House Agency Service. During the course of audit, it was noticed that the appellant was raising two types of invoices. One for service charges and the other for reimbursement of expenses such as CFS charges, steamer agent charges, transport expenses etc. ....

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....). 3. The ld. AR Ms. Usha Devi appeared and argued on behalf of the department. She supported the findings in the impugned order and specifically adverted to para 6.10 to para 7 of the impugned order. She submitted that the decision in Intercontinental Consultants and Technocrats (supra) is not applicable to the facts of the case. 4. Heard both sides. 5. The ld. counsel has submitted that....

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....zed an amount of Rs. 15,03,55,620/- as reimbursement expenses during the period 19.4.2006 to 30.6.2009 and service tax payable thereon works out to Rs. 1,81,60,233/- as detailed in Annexure to this notice." 6. When department alleges specifically that the amount collected is reimbursable expenses, then at no stretch of imagination can the amount collected by appellant be considered as considera....