2014 (5) TMI 915

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....r of cement. The C&F service was being provided by the respondent to PCL in terms of a contract between them. The respondent were being reimbursed the charges for demurrages and wharfage being charged by the railways and also the expenses for local transport on actual basis. The point of dispute is as to whether the demurrage/wharfage and expenses for local transport are includible in the assessable value of the service. During the period of dispute, the respondent were not including these expenses in the value on which service tax was being paid by them. The Jurisdictional Assistant Commissioner vide order-in-original dated 10/6/08, taking the view that these expenses have to be part of the assessable value, confirmed the service tax deman....

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.... of appeal and emphasized that the Commissioner (Appeals) in his order has emphasized that the respondent has acted as pure agent while incurring expenses on wharfage/demurrage charged by the  railway and on local transport, that this plea had not been made by the appellant before the original Adjudicating Authority and that in terms of Rule 6 (8) of the Service Tax Rules, 1994 prior to its omission w.e.f. 19/4/06, the value of taxable service in relation to services provided by C&F agent to a client for rendering the services of C&F operations in any manner shall be deemed to be gross amount of remuneration or commission by whatever name called, paid to such agent by the client engaging such agent and that though the word 'remuneratio....