2019 (6) TMI 1496

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....cal) For the Appellant : Shri R. Murlidharan, Adv For the Respondent : Shri Mir Anwar Mohiuddin, & Shri Gautam Mukherjee Authorised Representatives ORDER PER: SULEKHA BEEVI C.S. The issue involved in both these appeals being same they are heard together and disposed by this common order. 2. Brief facts are that appellants are engaged in providing Clearing and Forwarding Agents se....

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....ommission which were fixed well as variable commission. They had discharged service tax liability on the entire commission received by them. They had however not paid service tax on the expenses reimbursed by the principal in the nature of charges like electricity, loading and unloading charges, freight, rent of godown etc. The said expenses are reimbursed by the principals and they are not subjec....

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....STL 157 (Ti-Mum)]. 6. Heard both sides. 7. On perusal of records and submission of both sides, we find that the demand is raised on the expenses which are reimbursed by the principal to the appellant herein. It is undisputed that the appellants have discharged service tax on the entire commission received by them. Apart from such commission, they are also receiving amounts in the nature of r....