TMI Blog2008 (10) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... as reimbursement from the service receiver - Whether the judgments relied upon by the appellant referred above lay down the correct law – matter referred to larger bench - 437 of 2008 - - - Dated:- 1-10-2008 - Justice S.N. Jha, President and M. Veeraiyan, Member (Technical) Shri Atul Gupta, Company Secretary for the appellant Shri Fateh Singh, Authorized Departmental Representative (D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icial. It is not clear as to what all activities are treated by the appellant as falling within the service of clearing and forwarding agent and what exactly the amount under the Head Commission stands for. 3. Learned Company Secretary relies on the decision in the case of Sri Sastha Agencies Pvt. Ltd. Vs. Assistant Commissioner - 2007 (6) STR 185 (Tribunal) and the following decisions wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ursement of various expenses. The list of excluded category got enlarged in the later decisions following the decision given in Sri Sastha Agencies Pvt. Ltd. and has permitted not only charge reimbursed under specific head but under residuary heads by use of words such as like and etc. To render any service, manpower, equipments and other facilities are required in varying proportions. No ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nloading, security charges, electricity, cartage, stationery and printing, telephone, fax charges, photo expenses, repacking charges, travelling charges, internet charges etc. are excluded on the ground that they are collected as reimbursement from the service receiver. (ii) Whether the judgments relied upon by the appellant referred above lay down the correct law. 7. The registry to place ..... X X X X Extracts X X X X X X X X Extracts X X X X
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