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Chandra Lubricare Versus Commissioner of Central Excise, Madurai

2015 (9) TMI 533 - CESTAT CHENNAI

Valuation - reimbursement of expenses - Clearing & Forwarding services - appellants have claimed deductions towards reimbursable charges under the head "VSAT Allowances & Delivery Charges" - Held that:- appellants have entered into a contract agreeme .....

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e assessee. - Appeal No. ST/84/2005 - Final Order No. 41048/2015 - Dated:- 26-8-2015 - Hon ble Shri R. Periasami, Technical Member And Hon ble Shri P.K. Choudhary, Judicial Member, JJ. For the Appellant : None For the Respondent : Ms. Indira Sisupal, .....

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ot adjourned to 25.5.2015. On 25.5.2015, the matter was again transferred to DB, the issue involved being taxability. When the matter was listed before DB on 1.6.2015, Shri Joseph Prabhakar, Advocate on record informed there was no instructions from .....

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hearing. Today also, none appeared nor there is any fresh vakalat filed. Accordingly appeal is taken up for disposal ex-parte based on the records submitted. 2. The brief facts of the case are that the appellants are rendering services as operator o .....

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vice tax payable under C&F charges. Adjudicating authority in his order confirmed the demand of ₹ 41,244/- and also appropriated the amount of ₹ 21,363/- already paid by them and also imposed penalty under section 75A, 76 and 77 and e .....

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tention to para 5 & 6 of the OIA wherein the LAA has discussed the issue in detail and arrived at a finding that appellants claiming VSAT Allowances and Delivery Charges from CIL which are not in nature of reimbursable. She submits that authoriti .....

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would render them to liable for service tax. The appellants have claimed deductions towards reimbursable charges under the head "VSAT Allowances & Delivery Charges" from M/s.CIL. We find that LAA has relied Tribunal s decision in the c .....

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es are not permissible under the category of Services of Marketing Research Agency and not covered by Board's circular dt. 7.10.98. In this regard, he relied Hon ble High Court order in the case of Adwise Advertising (P) Ld. Vs UOI 1998 (97) ELT .....

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