2010 (6) TMI 314

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..... y have received the freight charges which do not stand included in the taxable value of services being rendered by them under the category of 'Clearing & Forwarding (C&F) Agent - Held that: - direction to deposit 50% of the amount cannot be justified - set aside the order and remand the matter to Commissioner (Appeals) - appeal gets disposed off in above manner - ST/416/2009 - A/869/2010-WZB/AHD .....

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..... them 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 U.M. Thariath Co. v. CCE, Cochin - 2007 (8) S.T.R. 161, E.V. Mathai Co. - 2006 (3) S.T. .....

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