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of <h1>Del Credere Agent Eligible for Exemption under Notification No. 13/2003-ST</h1> <h3>M/s Brindco Sales Ltd. Versus CCE, Jaipur-I</h3> M/s Brindco Sales Ltd. Versus CCE, Jaipur-I - TMI Issues:1. Availability of exemption under Notification No. 13/2003-ST for the appellant.2. Valuation of taxable services after the withdrawal of Notification No. 13/2003-ST.Analysis:Issue 1: Availability of exemption under Notification No. 13/2003-ST for the appellant:The case involved a dispute regarding the tax liability of the appellant for activities related to the receipt, storage, sale, and promotion of goods under Business Auxiliary Service. The appellant claimed exemption under Notification No. 13/2003-ST as a commission agent during the relevant period. The Revenue contended that the appellant was not merely a commission agent but a del credere agent, thus not eligible for the exemption. The Tribunal referred to similar cases and held that the appellant, being a del credere agent causing the sale of goods, was eligible for the exemption under Notification No. 13/2003-ST. The Tribunal's decision was supported by previous rulings in the appellant's favor.Issue 2: Valuation of taxable services after the withdrawal of Notification No. 13/2003-ST:Regarding the valuation of taxable services after the withdrawal of the notification, the appellant argued that certain expenditures were reimbursable in nature and should not be included in the assessable value. The Tribunal examined the agreement terms and concluded that the reimbursable expenditures, incurred on behalf of the principal and reimbursed on an actual basis without any mark up, should not be included in the taxable value. The Tribunal cited relevant decisions from the Hon'ble Delhi High Court and the Hon'ble Madras High Court to support its ruling. Consequently, the Tribunal found no merit in the impugned order, set it aside, and allowed the appeal based on the analysis and discussions presented.This comprehensive analysis of the judgment highlights the key issues, arguments presented by both parties, legal interpretations, and the final decision rendered by the Tribunal.
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