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M/s. Amit Sales Versus C.C.E. Jaipur

Valuation – clearing and forwarding services – godown rent – loading and unloading charges - is reimbursement expenses added in assessable value of the services? – Demand of tax and interest – penalty under section 76 and 78 of the Finance Act, 1994 - Held that: - the similar issue held in the case of Commissioner of S.T. Chennai Vs. Sangamitra Services Agency 2013 (7) TMI 862 - MADRAS HIGH COURT, where it was held that if the receipt is for reimbursing the expenditure incurred for the purpose o .....

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ocate for the Applicants Shri Ranjan Khanna & Shri Amresh Jain, DR for the Respondent ORDER Per Archana Wadhwa As per facts on record the appellant is providing service of C&F agent to its principle M/s. Wrigley India Pvt. Ltd. under the agreement entered between the two on 29.04.2005. They were duly registered with the Service Tax department and were discharging their service tax liability on the commission received by them. 2. However, Revenue entertained the view that the reimbursable .....

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hority confirming the demand to the extent of ₹ 4,26,109/- along with imposition of penalty of identical amounts under each section 76 as also under section 78 of the Finance Act 1994. The said order of the original adjudicating authority was upheld by Commissioner (A). Hence the present appeal. 5. After hearing both the sides duly represented by Ms. Rinki Arora, Advocate for the appellant and Shri Ranjan Khanna & Shri Amresh Jain, DR for the respondent, we note that the short issue re .....

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ses dispatched: a) Fixed Remuneration Amount For the first 5000 cases dispatched Rs.10,000/- per month Variable remuneration above 5000 cases will be as under: All other dispatches including 0.50/case CSA transfer No charges will be payable for direct dispatches from factory to distributors and on transfer form RDC depot to local child depot. b) The C&F Agents shall be paid a maximum sum per month towards administrative expenses of the depot. The said maximum may be reviewed at the sole disc .....

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any in writing. d) The maintenance / service charges including all AMC s for such equipments as stated above shall be borne by the C&F Agents. e) The C&F Agents shall be entitled to monthly reimbursement at actual of the local cartage etc. loading / unloading charges. The rates for local cartage / loading / unloading shall be negotiated & fixed in the best interests of the company and on actual costs being incurred for the same and shall have to be approved by the ASM/ROM/RSM of the .....

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est of the clauses of the agreement, all the expenses entered into by the C&F would be reimbursed by the principle. It is not the Revenue s case that such reimbursement is not on factual basis. 6. Larger Bench of the Tribunal in the case of Sri Bhagavathy Traders Vs. CCE Cochin-2011 (24) STR 290 (Tril-LB) has observed that the terms of the agreement entered into between the service recipient and service provider has to be examined and when rent for the premises has been agreed upon by the se .....

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