2010 (7) TMI 161

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.... CDR for the Respondent. 2. This is a reference to the Larger Bench under order dated 1st October, 2008 passed by the Division Bench referring the following points: "(i) Whether in determining valuation of clearing and forwarding agent service charges such as go-down rent, loading and unloading, security charges, electricity, cartage, stationery and printing, telephone, fax charges, photo expenses, repacking charges, traveling 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?" 3. The background in which the above points came to be referred to this Larger Ben....

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....ralam Enterprises Vs CCE & ST Cochin 2008 (9) STR 503 (Tri-Bang) (e) APCO Agencies Vs CC & C. Ex., Calicut 2008 (10) STR 169 (Tri-Bang) (SM Bench) (f) S & K Enterprises Vs CC & C. Ex Calicut 2008 (10) STR 171 (Tri-Bang) (SM Bench) (4) On perusal of the above decisions, we do not find the reasoning for arriving at the decision to exclude the amounts collected as reimbursement 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 a....

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....r cannot be said to have laid down any principle of law as such. Any decision on this aspect, if required, one can safely refer to the decision of the Apex Court in the matter of Union of India v. Dhanvanti Devi, reported in 1996 (6) SCC 44. The Apex Court has elaborately described, as to how the ratio of a decision could be and should be carried out. It has been clearly stated that the ratio of a decision is to carve out on the basis of facts of the case, the point which arises for consideration and the reasoning disclosed to arrive at the finding on such points. In the absence of reasoning to support the conclusion, it cannot be said that the decision reveals any ratio as such. 6. Once the referral Bench had arrived at the finding that....