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2015 (7) TMI 232 - CESTAT NEW DELHI

2015 (7) TMI 232 - CESTAT NEW DELHI - TMI - Valuation - Inclusion of warehousing charges and other reimbursables - Held that:- Issue of includibility of warehousing and other reimbursables in the value of C&F agent service has been a subject matter of several judicial pronouncements. In the case of K.D. Sales Corporation Vs. CCE, Belgaum [2006 (12) TMI 52 - CESTAT, BANGALORE], it was held that godown rent and clerk salary are not includible in the assessable value of C&F agent service. In the ca .....

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ould not justify the contention of Revenue that the same was having the character of the remuneration or commission for the purpose of Rule 6(8) of Service Tax Rules, 1994 - Decision in the case of CCE, Chennai Vs. Sangamitra Services Agency [2013 (7) TMI 862 - MADRAS HIGH COURT] followed - Decided against Revenue. - Appeal No. ST/568/2008-CU(DB) - F. Order No. 51677/2015 - Dated:- 30-4-2015 - Hon ble Mr. Justice G. Raghuram, President And Hon ble Mr. R.K. Singh, Member (Technical),JJ. For the A .....

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had not included the warehousing charges and other reimbursables in the assessable value and thereby short paid the impugned amount of service tax. Revenue has contended that warehousing and other reimbursables were in connection with providing C&F agent service and therefor were includible in the assessable value as the service tax is chargeable on the gross amount charged for the service rendered as per Section 67 of Finance Act, 1994. It also contended that the respondent intentionally s .....

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dent cited several judgements to assert that warehousing charges and other reimbursables are not includible in the assessable value. It also stated that the other reimbursables were in relation to misc. work they did for the service recipient like advisory work for filing sales tax returns, work relating to payments of bank drafts for tenders being filed by the service recipient, procurements of space for its (i.e. recipient s) staff, procurement of drug license for it etc. which were not relate .....

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orporation Vs. CCE, Belgaum 2007 (8) STR 511 (Tri.-Bang.), it was held that godown rent, establishment expenses, incentives, STD call charges, are excludible from the assessable value of C&F agent service. In the case of Sangamitra Services Agency Vs. CCE, Chennai 2007 (8) STR 233 (Tri.-Chennai), it was held that reimbursement of actuals towards freight, labour, electricity, telephone etc. are not includible in the assessable value of C&F agent service. Appeal against this judgement was .....

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