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2016 (4) TMI 934 - HC - Central ExciseValuation - Whether freight component has been included in computing the service tax payable - Engaged in multi-modal transport operations - Avail of services from transporters including seafaring vessels - Held that:- prima facie, there appears to be some substance in the petitioner’s assertion that the cost of freight which is charged from the clients by the petitioner and paid out to the transporters should be excluded in assessing the service tax. Such aspect of the matter was not considered by the concerned officer while assessing the service tax due. Accordingly, and without pronouncing finally on the merits or seeking to calculate the amount actually payable by the petitioner on account of service tax, the order impugned dated March 19, 2015 passed by the Commissioner of Service Tax (II) is set aside and the Commissioner is requested to look into such aspect of the matter on the basis of the papers that may be presented by the petitioner to pass a fresh order in accordance with law. - Appeal disposed of
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