TMI Blog2006 (6) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... 22-6-2006 - [Order] - These appeals arise from the Order-in-Appeal No. 6/2005 (H-IV) S. Tax, dated 29-9-2005 and 4/2005 (H-IV) S. Tax, dated 31-5-2005, passed by the Commissioner of Customs Central Excise (Appeals-II), Hyderabad. As the issue is common in both the appeals, therefore they are taken up together for the disposal as per law. 2. The appellants are engaged in providing service as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort of the goods at different places and such transportation charges cannot be added to the charges of C F agents. A copy of the order is produced. The learned Counsel submits that the issue on this point is covered in their favour. The issue pertaining to loading and unloading charges is concerned; the learned Counsel submits that this activity was brought under separate heading "Cargo Handling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty. In this regard he relied on the following rulings: - (i) Hindustan Syringes Pvt Ltd. v. CCE [1998 (29) RLT 323] (ii) Rajasthan Cylinders Containers v. CCE [2004 (163) E.L.T. 96 (T) = 1998 (29) RLT 423] (iii) Bihar Foundry Engg. Works v. CCE [1999 (107) E.L.T 779] 4. Heard the learned SDR who relied on the findings rendered in the impugned order. 5. On a careful consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e find that there was no intention to evade payment of service tax as in any case, such expenditure is reimbursed from the service receiver. Therefore the plea of the appellants that they are in a bona fide belief that this charge is not to be added in the service of C F agents is required to be accepted. The impugned order is not legal and proper and the same is set aside. The appeals are allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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