2021 (11) TMI 660

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....is includible the gross value of output service. 2. Shri. Akshay Modi, Learned Chartered Accountant appearing on behalf of the appellant submits that it is conditional on the part of the appellant to provide the electricity as per contractual agreement the appellant is suppose to get the reimbursement of electricity charges from the service recipient M/s. Gujarat Gas Company Limited, therefore, this electricity charges reimbursed on actual basis shall not be part of gross value of the appellant's output service. He relied upon the various judgments as follows:- • Intercontinental Consultants & Technocrats (P.) Ltd-2013 (29)STR 9 (Del.) UOI V. Intercontinental Consultants & Technocrats (P.) Ltd-2018 (10) GSTL 401 (SC....

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....dentical contract has been decided by this Tribunal in the case of V V Brothers (Supra) wherein this Tribunal has passed the following order:- "This appeal has been filed by M/s VV Brothers against order of Commissioner (Appeals) confirming the demand of Service Tax. 2. Learned Chartered Accountant for the appellant pointed out that they are engaged in providing services to M/s Gujarat Gas. They have entered into an agreement with Gujarat Gas in terms of which they were being paid an amount of fixed charges and reimbursement for the electricity charges paid by them to Electricity Company. In terms of the contract a separate electric meter has also been installed at their premises. In support of the said assertion he produc....

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....(Tri- Mum.) (4) Dream Loanz vs. Commr. of Central Excise, Coimbatore 2017(6) GSTL 443 (Tri Chennai) (5) Adhikrut Jabti Evam Vasuli vs. CCE (Indore) 2017 (6) GSTL 529 (Tri- Delhi) 3. Learned Authorised Representative relied on the impugned order. He argued that in the case of decision of larger bench in the case of Sri Bhagwathy Traders 2011 (24) S.T.R. 290 (Tri-LB) which has been held that only when the amount is spent in the capacity of pure agent, the same can be excluded from the assessable value. He argued that since in the instant case, amount is not paid in the capacity of pure agent, the amount is includable in the assessable value. 4. We have considered rival submission. We find that appellants ar....