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M/s. S.C. Packers Versus Commissioner of Central Excise, Nagpur

2017 (8) TMI 437 - CESTAT MUMBAI

Clearing and Forwarding Agent Service - case of appellant is that the service provided by them is not C&F service but packaging service - Time limitation - valuation - reimbursement expenses - includibility - Held that: - the appellant had not filed any reply before original adjudicating authority - the issues have not been considered by the original adjudicating authority due to non co-operation of the appellant - In the interest of justice, the impugned order is set aside and the matter is rem .....

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rtake various activities for M/s. Tata Chemicals Ltd. A demand show cause notice was issued seeking to recover the service tax under the head of Clearing and Forwarding Agent Service . The demand was confirmed by the Commissioner and penalty under Section 76, 77 & 78 were imposed aggrieved by the said order the appellants are before Tribunal. 2. Learned Counsel for the appellant argued that the appellant entered into contract with M/s. Tata Chemicals Ltd. for the activity of C & F cum Re .....

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zation and/or automated re-packing of material and warehousing space in terms of the said agreement. The stock of the transportation to the customer took premises will be on M/s. Tata Chemicals Ltd. account and will be reimbursement to the appellant. In terms of the said agreement all demurrage and wharfage charges incurred will be on account of the appellant. In terms of the said agreement letter of appointment dt. 9th December 2002 was made in terms of said letter of appointment the appellant .....

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ed expenses (godown rent/other operating expenses) and secondary freight expenses, apart from the above expenses. M/s. Tata Chemicals Ltd. were also required to pay the service tax and octroi wherever applicable. In the said letter of appointment schedule for the fixed expenses, variable expenses and service charges was also annexed. 2.1. Learned Counsel for the appellant argued that the service provided by them is not C&F service but packaging service. Ld. Counsel further argued that the de .....

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ntinental Consultants and Technocrats Pvt. Ltd. Vs. Union of India - 2013(29) STR 9 (Del.). 3. Learned AR for the Revenue argued that the appellants have been non co-operative and they did not file any reply to the show cause notice. They also refused to appear for the personal hearing and refused to accept the letters for personal hearing. He relied on the impugned order. 4. We have gone through the rival submission. We find that demand show cause notice has been raised demanding service tax fo .....

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hemicals. The matter has been argued on three issues the first issue being the issue of limitation it has been argue that the issue regarding inclusion of reimbursement charges was not settled till the decision of Larger Bench of Tribunal in the case of Sri Bhagvathy Traders (supra). It has been argued that in view of the said decision since most of the charges collected by them are in the nature of reimbursement they had bona fide belief that the same are not includible in the value of services .....

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f reimbursement and the assessable value. But they could not have possibly harbored any doubt regarding the nature of service provided by them being clearing and forwarding agent service and its liability to service tax. Even if they had to doubt regarding the includibility of the reimbursement charges in the assessable value they should have paid the service tax on the balance amount which was not reimbursed. The appellant have paid some amount of service tax during the period 2006-07 and 2007- .....

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