2008 (5) TMI 81

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....mbi Reddi for the Respondent. [Order per Dr. S.L. Peeran, Member.(J) - This appeal arises from Order-in-Revision No. 17/2006-ST. dated 10-1-2007 passed by the Commissioner of Customs, Central Excise and Service Tax, Hyderabad confirming Service Tax with respect of receivables on reimbursements of discounts passed on to their customers by the appellants who is a 'Clearing and Forwarding Agent'. ....

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....bunal ruling rendered in the case of Nandini Warehousing Corpn. v. CCE [2007] 11 STT 352 (Bang. - CESTAT) wherein it has been held that reimbursements are not required to be added in the taxable value. He also relies on the ruling rendered in the case of K D. Associates v. CCE [Final Order No. 2080 of 2006, dated 21-12-2006] and S. Jayashree v. CCE [Stay Order No. 1339 of 2006, dated 27-11-2006]. ....