Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (6) TMI 580 - AT - Service TaxWaiver of pre-deposit - Valuation (Service tax) - Whether freight charges included in the taxable value of services under the category of 'Clearing & Forwarding (C&F) Agent' - The appellants had contended before Commissioner (Appeals) that the Tribunal in number of cases has held that the transportation charges do not form part of the value under C&F Agent - They also relied upon the Tribunal's decision in the case of E.V. Mathai & Co. v. CCE [2007 -TMI - 1542 - CESTAT, BANGALORE] - Accordingly, set aside the impugned order and remand the matter to Commissioner (Appeals) for decision on merit, by taking into account other relevant decisions, and without insisting upon any pre-deposit.
|