2023 (10) TMI 499

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....(TECHNICAL) Shri P.V.B. Chary, Advocate for the Appellant Shri B. Sangameshwar Rao, AR for the Respondent ORDER [ Order per : ANIL CHOUDHARY ] Heard the parties. The issue involved in this Appeal is whether the Appellant, who was providing clearing and forwarding agent services and are registered with the Department, is liable to pay Service Tax on certain expenses which have been r....

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....at the Appellant is liable to pay Service Tax on the aforementioned amounts by way of reimbursements totalling Rs.30,03,539/-. Accordingly, SCN dated 23.02.2011 was issued proposing to demand Service Tax of Rs.3,09,365/- with interest and further penalty was proposed under Sec 76 of the Act. 4. The SCN was adjudicated on contest and the proposed demand was confirmed along with penalty under Sec....

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....o receiving amounts in the nature of reimbursement of expenses. Such amount is not in the nature of consideration for any services provided by the appellant. These are the expenses incurred by the appellant and have been reimbursed by the principal pursuant to the agreement. Such reimbursable expenses cannot form part of the assessable value during the relevant period because service tax can only ....