TMI Blog2007 (10) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... ion received - Appeal Nos. ST/261-262 and 308/2007 - Final Order Nos. 1197-1199/2007 - Dated:- 15-10-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per: S.L. Peeran, Member (J) (Oral)]. - These three appeals raise a common question of law and facts and hence they are taken up together for disposal as per law. The Commissioner (Appeals) has dismissed the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE [2006 (3) S.T.R. 116 (T) = 2003 (157) E.L.T. 101 (T) = 2007 (7) STT 189 (Bang.-CESTAT) (iii ) Marakadham Agencies v. CCE, Salem - 2007 (6) STT 384 (Chennai CESTAT) (iv ) Alathur Agencies v. C.C.E. C., Calicut - 2007 (5) S.T.R 383 (Tri.-Bang.) (v) Popular Cement Traders v. CCE, Cochin - 2007 (5) S.T.R 384 (Tri. Bang.) (vi) T.N. Co-op Milk Producer's Federation Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the services provided by a C F Agent to a client for rendering services of C F operations in any manner shall be deemed to be the gross amount of remuneration or commission paid to such agent by the client engaging such an agent. He submits that therefore, the impugned orders are correct and the judgments are rightly distinguished by the Commissioner. He prays for dismissal of all the three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et charges cannot be added for payment of remuneration or commission. This is the point decided in the cited judgments and, therefore, he submits that the calculation arrived at by the department including these charges is not correct and required to be deducted. They have paid Service tax correctly on the commissions received. 5. We have carefully considered the submissions and find that the is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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