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2015 (5) TMI 1064 - AT - Service TaxValuation C & F agent service - transportation charges is reimbursement charges includible in the assessable value for charging service tax? Held that: - the issues taken up and already decided in the case J.N. Traders Vs. CCE [2007 (3) TMI 34 CESTAT, CHENNAI], where it was held that re-imbursement of expenses on actual basis towards freight is not liable to be included in the value of taxable C&F agent service. Power of Commissioner (appeals) to remand the case - amendment to Section 35A of the Central Excise Act, 1944 with effect from 11.5.2001 - Held that: - this has been held in the case CCE, Jalandhar Vs. B.C. Kataria 2007 (9) TMI 167 - HIGH COURT OF PUNJAB & HARYANA that once power of remand has been expressly taken way by the Finance Act, 2001, which came into operation with effect from 11.5.2001, the Commissioner (Appeals) is divested of power to remand the case back to the adjudicating authority. Matter remanded to the Commissioner (Appeals) with direction that the required verification in terms of paras 9 & 10 of the impugned order-in-appeal shall be conducted at his end and appropriate orders passed appeal disposed off decided against Revenue.
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