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2018 (4) TMI 726

es - Held that: - neither the original authority nor the appellate authority 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 .....

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RESIDENT AND MR. B. RAVICHANDRAN, MEMBER (TECHNICAL) Appellants (Rep. 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. T .....

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elating to any taxable services, but towards brokerage 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 .....

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ncentives received, by itself will not substantiate 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 categor .....

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