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TMI Blog2017 (1) TMI 1749X X X X Extracts X X X X X X X X Extracts X X X X ..... , D.R. Present for the Respondent: Mr.R.K. Verma, Advocate ORDER The Revenue is in appeal against the order dated 12.01.2011 of Commissioner (Appeals-II), Bhopal. The respondents are engaged in providing taxable service as clearing and forwarding agents for M/s. Diamond Cements. The contract entered into by them provided that they perform various duties like clearing cement unloading from railw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the grounds of appeal filed by the Revenue. The main contention of the Revenue is that the case laws are referred to by the ld. Commissioner (Appeals) are not appropriate as there are contrary decisions. 4. The ld. Counsel appearing for the respondent, who filed the cross objection, supported the findings in the impugned order and referred to large number of decided cases which are all in line ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the demand on various other grounds. Similarly, the reliance placed on the decision in Amit Sales - 2009 (13) S.T.R. 165 (Tri.-Del.) is also not appropriate as the matter was referred to Larger Bench, which the Counsel for the respondent submits, was not finally decided on merit and was returned to the referring Bench. 6. In any case, we note that the valuation and tax liability of C & F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Nandini Warehousing Corporation -2007 (8) S.T.R. 511 (Tri-Bangalore) held that go-down rent, establishment expenditures, telephone call charges are to be excluded from the taxable value. Similar decisions were rendered in many other cases by the Tribunal - Rolex Logistics Pvt. Ltd. - 2009 (13) STR 147 (Tri. - Bang.). In Bhagavathi Traders - 2011 (24) STR 290 (Tri.-LB), the matter was further ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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