Custom, Excise & Service Tax Tribunal
Commissioner Of Service Tax, Chennai vs M/S.Sangamitra Service Agency on 10 September, 2009
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No.S/278/2007
[Arising out of Order-in-Appeal No.43/2007 (M-ST) dated 24.09.2007 passed by the Commissioner of Central Excise (Appeals), Chennai]
Commissioner of Service Tax, Chennai
Appellant
Versus
M/s.Sangamitra Service Agency
Respondents
For approval and signature:
Honble Ms. JYOTI BALASUNDARAM, Vice-President
1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? :
2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? :
3. Whether the Members wish to see the fair copy of the Order? :
4. Whether Order is to be circulated to the Departmental Authorities? :
Appearance :
Ms. Indira Sisupal, JDR Shri Anand Sashidharan, Adv.
For the Appellant For the Respondents CORAM:
Honble Ms. Jyoti Balasundaram, Vice-President Date of hearing : 10.09.2009 Date of decision : 10.09.2009 Final Order No.____________ The issue for determination in the above appeal is as to whether reimbursable expenses are to be included in the value of taxable service provided by the respondents herein, namely, Clearing & Forwarding Service.
2. I have heard both sides and find that the issue is no longer res integra as it stands settled in favour of the assessees by the Tribunals decision in their own case reported in 2007 (8) S.T.R. 233 (Tri.-Chennai) holding that charges reimbursed to the assessees by their principals are not includible in the value of taxable service rendered by them. Following the ratio of the above decision, I uphold the impugned order and reject the appeal. (Dictated and pronounced in open court) (JYOTI BALASUNDARAM) VICE-PRESIDENT ksr 10-09-2009 ??
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