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2018 (7) TMI 1925 - AT - Service TaxValuation - inclusion of transportation charges under C&F service - HELD THAT:- The appellant had rendered transport services and C&F services under separate agreements on principal to principal basis and also raised separate invoices - The appellant relied on the Tribunal’s decision in the case of E.V Mathai & Co. Vs CCE [2003 (5) TMI 1 - CESTAT, BANGALORE], In this case the Tribunal held that transportation charges received by C&F Agent under a separate contract and on the basis of separate bills would not be includible in the taxable value for C&F Services. Appeal allowed - decided in favor of appellant.
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