2017 (2) TMI 1485

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..... Kamra, Advocate - for the appellant. Shri Sanjay Jain, Authorized Representative (DR) - for the Respondent. ORDER The appeal is against order dated 16/07/2008 of Commissioner (Appeals - I), Indore. The appellants are engaged in the work of Clearing and Forwarding Agency for their client M/s J.P. Cements. They are registered with the Department and have been discharging service tax under....

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....ted 12/12/2014. The appellant moved the Hon'ble Madhya Pradesh High Court. The Hon'ble High Court vide their order dated 02/09/2015 set aside the order of the Tribunal and restored the appeal to be decided afresh on merit. 3. The learned Counsel appearing for the appellant submitted that the earlier order of the Tribunal was passed ex-parte as they could not make representation in person when t....

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....of C&F Agency service. He relied on principles laid down by the Tribunal in Sri Bhagavathy Traders vs. CCE, Cochin reported in 2011 (24) S.T.R. 290 (Tri. - LB) to state that when they are acting in terms of contractual obligation and received money on reimbursement basis the same cannot be taxed under C&F Agency service. The Tribunal in Venkatesh Merchantiles Pvt. Ltd. vs. CCE & ST, Bhopal reporte....

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....l records. On careful perusal of the terms of agreement and the supporting documents submitted by the appellant alongwith the relied upon case laws it is clear that the appellant shall not be liable to service tax on the amount claimed by them from their clients towards reimbursable expenditure with reference to arranging transport of cement to customers from their storage premises. This is in ter....