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M/s. Y.N. Warehousing Company Versus Commissioner of Customs & C. Excise, Nagpur

2015 (6) TMI 508 - CESTAT MUMBAI

Clearing and forwarding agent - Valuation - inclusion of actual expenses received by the appellant as per the contract, chargeable of service tax or otherwise - Held that:- As per Rule 6(8) of Service Tax Rules, 1994, the service tax liability which has to be discharged by service provider was the value received for the taxable service in relation to the services rendered by clearing and forwarding agent. From the perusal of the records, we find that there is no dispute as to the service tax dis .....

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s by adducing evidences against the same. - Commissioner in the Review Order relies upon the provisions of Rule 5 of Service Tax (Determination of Value) Rules, 2006 which were not in statute during the material period involved in this case. Suffice to say that the provisions which were not in statute cannot be applied for the demand of tax, the impugned order is on this point non-est. - Decided in favour of assessee. - Appeal No. ST/133/10 - Dated:- 5-5-2015 - Hon ble Mr. M.V. Ravindran, Member .....

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ent, it was noticed that appellant is collecting fixed computer stationery charges and godown rent which was according to the department ambiguous in nature. It was noticed that they are not discharging the service tax liability on such amount for the period October 2002 to March 2006. Show-cause notice was issued to the appellant invoking the provisions of Rule 5 of Service Tax (Determination of Value) Rules, 2006 read with Section 67 of Finance Act, 1994 for including the expenditure caused in .....

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ase and held that it was governed by Rule 6(8) of Service Tax Rules 1994 which provided for discharge of service tax on an amount which was received in relation to the services provided by clearing and forwarding agent. The Commissioner as a reviewing authority reviewed the said order of the Asst. Commissioner and issued a show-cause notice to the appellant on the very same grounds. The said show-cause notice was also contested by the appellant. The Commissioner as a Reviewing Officer, after fol .....

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ity correctly for the compensation received from the service recipient. It is her submission that the amounts which have been received in addition were fixed computer stationery charges, godown rent, establishment charges etc. which are reimbursable expenses as agreed between the appellant and the service recipient. She would submit that an identical issue came up before the Tribunal in the case of Nandini Warehousing 2007 (8) STR 511 (T) wherein the Tribunal relying upon similar case of Sangami .....

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records, we find that the issue involved is regarding inclusion of actual expenses received by the appellant as per the contract, chargeable of service tax or otherwise. As correctly pointed by the learned Counsel, the period involved in this case is October 2002 to March 2006 wherein the provisions of Service Tax Rules, 1994 were applicable. 6.1 We find that as per Rule 6(8) of Service Tax Rules, 1994, the service tax liability which has to be discharged by service provider was the value recei .....

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