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CCE, Raipur Versus M/s Supreme Warehousing Corporation

2015 (5) TMI 1064 - CESTAT NEW DELHI

Valuation C & F agent service - transportation charges is reimbursement charges includible in the assessable value for charging service tax? Held that: - the issues taken up and already decided in the case J.N. Traders Vs. CCE [2007 (3) TMI 34 CESTAT, CHENNAI], where it was held that re-imbursement of expenses on actual basis towards freight is not liable to be included in the value of taxable C&F agent service. - Power of Commissioner (appeals) to remand the case - amendment to Sectio .....

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at the required verification in terms of paras 9 & 10 of the impugned order-in-appeal shall be conducted at his end and appropriate orders passed appeal disposed off decided against Revenue. - ST/174/2009-CU(DB) with CO/83/2009 - F. Order No.51901/2015 - Dated:- 14-5-2015 - Mr. G. Raghuram, President & Mr. R.K. Singh, Member (Technical) Appearance: Shri B.B. Sharma, D.R. - for the Appellant Shri V.K. Puri, Advocate- for the Respondent Per R.K. Singh : Revenue has filed this appeal ag .....

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para-4 of the impugned order-in-appeal. Revenue is in appeal on the following grounds : (i) The amount shown in the balance sheet of the respondent is the value of service received in exchange of providing C&F Agent Service. The service tax amount of ₹ 10,66,912/- + Ed. Cess ₹ 13,256/- has been rightly demanded by the adjudicating authority on the suppressed amount of ₹ 1,32,66,415/-. (ii) The Commissioner (Appeals) has held in his OIA that the amount which has been shown .....

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.2004 (as amended). So, the respondent is required to pay service tax on Goods Transport Agency service, not M/s Grasim Industries Ltd., Rawan. The respondent is covered as person in this category of GTA service and by no agreement and by no arrangement like reimbursement of the freight, the responsibility of payment of service tax assigned by Service Tax Law, can be shifted from the respondent to another person M/s Grasim Industries, Rawan. (iv) The transportation charges are related to the C .....

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Industries and therefore the same was not includible in the assessable value of C&F. It also stated that Grasim Industries had actually been paying service tax under GTA service on such transport charges. It cited a few judgement to the effect that the transportation charges so reimbursed are not includible in the assessable value of C&F Agent Services. 3. We have considered the contentions of both sides. We find that in terms of agreement between Grasim Industries and the respondent, it .....

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