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2016 (8) TMI 1030 - CESTAT NEW DELHI

2016 (8) TMI 1030 - CESTAT NEW DELHI - TMI - Refund - Clearing and forwarding agent loading and unloading of cargo demand of tax and interest on cargo service payment by respondent, service provider claim of refund for the period prior to the date the service became effective - reimbursement received from recipient of service is gross amount inclusive of service tax ? Held that: - the recipient of service objected to payment of service tax liability prior to that date and reimbursed .....

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ed by the Commissioner (Appeals-I), Raipur. The respondents are engaged in providing taxable services under the category of C&F Agent to Grasim Cement. They were registered with the Department and have been discharging service tax under the said category. Subsequently, after an inquiry, proceedings were initiated against the respondent to demand and recover service tax payable on loading and unloading charges of cargo during the period 1.4.2001 to 31.03.2006. The service tax amount of ₹ .....

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ers all the taxable activities undertaken by the respondent. On appeal, the Commissioner (Appeals) set aside the order and allowed the appeal of the respondent. Aggrieved by this, the Revenue is in appeal. 2. Heard both the sides and perused the appeal records. 3. It is a fact that the respondents are in contract for providing C&F Agency service to the Grasim Cement. Ld. Counsel for the respondent submitted the documents to establish that the respondents are also engaged in loading and unloa .....

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