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2016 (10) TMI 962 - CESTAT NEW DELHI

2016 (10) TMI 962 - CESTAT NEW DELHI - TMI - Reimbursement of expenses - Tax liability for expenses like transportation, clearance expenses, insurance charges, cartage handling and forwarding charges - reverse charge mechanism - import of Yarn - transportation from Nepal border - seperate billing for expenses like transportation, clearance expenses, insurance charges, cartage handling and forwarding charges - Held that: - identical orders were passed in respect of other appellants similarly situ .....

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in terms of Notification No. 35/04-S.T. and hence liable to pay Service tax - appeal allowed - decided in favor of appellant. - ST/1233, 1235, 1236/2010-ST(SM) - FINAL ORDER NO. 53812-53814/2016-ST(SM) - Dated:- 22-9-2016 - Ms. Archana Wadhwa, Member (Judicial) Shri Vijayan Khangal, Advocate for the Applicants Shri H.C. Saini, DR for the Respondent ORDER As per the facts on record the appellants are engaged in the manufacture of grey fabrics and for the said purpose, they have imported yarn fro .....

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eedings were initiated against them which resulted in passing of the order by the Deputy Commissioner confirming the demand to the extent of ₹ 60,750/- along with confirmation of demand and imposition of penalty equivalent to duty in terms of section 78 of the Finance Act 1994. In turn, penalties were imposed under section 76 and 77 of the Finance Act. The said order was upheld by Commissioner (A). Hence the present appeal. 3. After hearing both the sides we find that numbers of identical .....

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the transporters and billed the appellants for value of the goods and also the transport expenses from Nepal border to their factory premises, which were paid by the appellants. I find that the Commissioner (Appeals) in the finding portion of the impugned order has observed that although initially freight/transportation charges had been paid by the consignors (yarn supplier situated in Nepal) on behalf of the consignees (the appellants), but because so paid transportation charges alongwith other .....

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nd had paid to them, just because they had reimbursed Nepalese suppliers for the transport expenses from the Nepal border to the appellants factory premises. The consignors in Nepal cannot be treated the appellants agents as no evidence in this regard has been produced. Moreover, for determining as to which person is liable to pay service tax on GTA services in accordance with the provisions of Notification No. 35/2004-S.T. issued under Section 68(2) of the Finance Act, 1994 read with Rule 2(1 .....

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