2009 (12) TMI 434

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....TED BY: Shri J.C. Patel, Advocate, for the Appellant. Shri J.S. Negi, SDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - Appellants are engaged in providing various services such as Commission and Forwarding agent services and franchisee services etc. Demand of service tax of Rs.18,88,731/- has been confirmed with interest as applicable. Further, penalty equal to service tax ....

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....waived. Another amount of Rs. 22,964/-has been demanded on the ground that appellants are liable to pay service tax on the incentive amount received from M/s. Tata Chemicals Limited as they are acting as distributor. He submits that as can be seen from the invoices produced as sample, the appellant is purchasing Tata Salt and selling the same to the customers as distributors and for achieving cert....

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....ther hand submitted that reimbursement of handling charges, Telephone, Electricity, Transport charges etc. is nothing but a part of the amount payable to the appellant as a C and F Agent and therefore, the same is correctly includable. He also submits that demand for service tax in the other two cases also sustainable because involving the logic adopted by the lower authorities. 4. We have cons....