2011 (1) TMI 870

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.... For Assessee : Shri K Krishna Iyer, Adv. For Revenue : Shri D P Nagendra Kumar, Jt.CDR Per: M V Ravindran: All these appeals are disposed of by this common order as the issue involved in these cases is similar. 2. The relevant facts that arise for consideration are that the appellants herein are Clearing & Forwarding (C & F) Agents. They took service tax registration and discharged s....

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....the findings of the adjudicating authority and dismissed the appeals. Hence these appeals. 3. The learned Chartered Accountant appearing on behalf of the appellants draws our attention to the facts of the case involved and submits that the agreement entered into by the appellants with the recipients of the services talks about C & F agent services based upon the quantum of goods handled by them....

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....out valuation of taxable service, would indicate that the gross amounts charged for taxable service, shall include amounts charged towards taxable service before or after the provisions of such services. It is the submission that the amounts which have been charged by the appellants are for carrying out the entire activity at the stage of forwarding of the goods. It is the submission that the appe....

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....ntant submits that they can produce the evidence regarding the nature of expenses and the cost actually reimbursed to them. He fairly submits that this information was not produced before the lower authorities. 6. In our considered view, all the case laws which have been cited by the learned Chartered Accountant were in favour of the assessee only on the ground that the expenses which were not ....