https://www.taxtmi.com/caselaws?id=252148 The Tribunal dismissed the Revenue's appeal against dropping the demand for Service Tax on loading/unloading charges by the Commissioner (Appeals). The case involved a dispute over whether these charges should be included in the assessable value for Service Tax in the context of C&F Agent services. The Tribunal found that as per the agreement terms, the respondents paid Service Tax based on a fixed rate, separate from loading/unloading charges paid directly to labor boards. Therefore, the loading/unloading charges were not considered part of the assessable value for Service Tax, leading to the dismissal of the Revenue's appeal. en-us Thu, 18 Apr 2013 00:00:00 +0530 Sat, 11 Oct 2014 21:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252148 The Tribunal dismissed the Revenue's appeal against dropping the demand for Service Tax on loading/unloading charges by the Commissioner (Appeals). The case involved a dispute over whether these charges should be included in the assessable value for Service Tax in the context of C&F Agent services. The Tribunal found that as per the agreement terms, the respondents paid Service Tax based on a fixed rate, separate from loading/unloading charges paid directly to labor boards. Therefore, the loading/unloading charges were not considered part of the assessable value for Service Tax, leading to the dismissal of the Revenue's appeal. Case-Laws Service Tax Thu, 18 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252148