R. Sudhakar, J.

1. This Civil Miscellaneous Appeal is filed by the assessee as against the order dated 30.9.2013 made in Final Order No.40459 of 2013 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

2. The brief facts are as follows:

The assessee/appellant is a private limited company registered under the category "Goods Transport Agency". At the time of audit by the Internal Audit, the company's records were audited and it was found from the trial balance that the assessee had collected an amount of Rs.92,57,001/- as hamaii charges and Rs.8,29,777/-as handling charges for the period from 01.01.2005 to 31.03.2006. This income was not shown in the returns and had not paid service tax on the said amount. Hence, the Assessing Authority issued show cause notice on 31.10.08. In response to the said show cause notice, the assessee, in their written submission dated 12.9.2007 had stated that the value shown in the show cause notice is nothing but reimbursement of actual expenses incurred by them on behalf of their customers towards the service received by them.

The Assessing Authority, however, rejected the plea of the assessee,