TMI Blog2003 (5) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... imha Murthy, JDR, for the Respondent. [Order (Oral)]. - These are two appeals filed by the appellants with reference to demand of Service tax under the provisions of Finance Act, 1994. 2. Shri Varadarajan learned Counsel appearing for the appellants submitted that these two appeals are interlinked, whereas in Appeal No. ST/7/2002 duty was demanded by the Department on the ground that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He drew my attention to Para 5 of the said order which is as under : "5. The impugned orders, appeals and submissions made at the time of personal hearing have all been carefully considered by me. The appellant functions as the C F agent for M/s. Tata Tea Ltd., and M/s. Consolidated Coffee Ltd., under a contract. Separate contract has been entered into for transportation also. The issue to be d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gent is the gross amount charged by such agent from the client for the service of clearing and forwarding operations in any manner. The Service Tax will be computed on the gross amount of remuneration or commission paid to the C F agent by the principal engaging such an agent. Further this commission/remuneration can be on the basis of a minimum on a flat rate or turnover basis depending on the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. I have carefully considered the submissions made by both sides. On going through the reason given by the Commissioner (Appeals) in the subsequent order with reference to the same facts and circumstances I do not find any justification for levy of service tax on transportation charges. Accordingly, party is entitled to refund of the said amount. Further in view of the submissions made by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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