TMI Blog2018 (4) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... ority has examined the arrangement arrived at between the ICD/Shipping Lines and the assessee - Appellants for promotion of business. The only basis on which the tax liability was considered is that, the assessee-Appellants received certain incentives. With regard to incentives received from steamer owner, a reference can be made to the decision of the Tribunal in the case of Indo Lloyd Freight ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Ms. Priyanka Goel, Adv.) Respondent (Rep by Sh. Amresh Jain, DR) MR. JUSTICE (DR.) SATISH CHANDRA, PER B. RAVICHANDRAN: The present appeal is filed by the assessee - Appellants against the Order - in - Appeal No. 180(CB)ST/JPR - II/2010 dated 17.03.2011 passed by the Commissioner of Central Excise (Appeals), Jaipur - II. 2. The brief facts of the case are that, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erage of transport and other allied activities which are sought to be taxed under CHA Service . There were certain other expenditure s on actual basis which are not included in the taxable value on the ground that they are reimbursable in nature. The Revenue sought to include these for taxable value. 3. With this background, we have heard both sides and perused the material available on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stantiate the business arrangement of services provided by ICD/Shipping Lines. With regard to incentives received from steamer owner, a reference can be made to the decision of the Tribunal in the case of Indo Lloyd Freight Systems Pvt. Ltd. vs CST, Chennai, 2017 (8) TMI 400, wherein it was held that, such amount received cannot be formed under the category BAS for tax liability . 5. Regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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