2009 (6) TMI 168

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.... Shri R. S. Srova, JDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The appellants are Clearing and Forwarding cum Re-packing agent of M/s. Tata Chemicals (herein referred to as T.C.L.) for the product Common Salt and Soda Ash manufactured by T.C.L. The appellants, in addition to the charges of C&F agency, were also recovering additional amount as Storage and Warehousing c....

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....the Tribunal in the case of Gujarat Chem. Port Terminal Co. Ltd. v. CCE, VadodaraII - 2008 (9) S.T.R. 386 (Tri.- Ahmd.). He also submitted that the purpose of determining the value of the services provided by C&F agent, reimbursement of actual expenses by the principal towards freight, labour, electricity, telephone etc. are not includible. He cites the decision in case of Sangamitra Services Agen....

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....at the amount of charges for loading/unloading the goods will not be liable to service tax under cargo handling service and he submits that the activity of loading and unloading is incidental to C&F agency and he cites the decision of the Tribunal in the case of CCE, Bhubaneswar v. B.K. Thakkar - 2008 (9) S.T.R. 542, wherein it was held that the activity of loading/unloading of the goods is incide....

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....t. Further, a C&F agent is invariably required to maintain a warehouse also since he has to clear the goods from the principal and forward it to the customer. Therefore, collection of separate warehousing charges does not appear to be correct and other appellants have to pay service tax towards warehousing charges separately or as part of C&F agency. Similarly, loading/unloading also is a part of ....