2014 (8) TMI 455

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.... Authorized Representative (Jt. CDR) PER : Rakesh Kumar The appellant, a partnership firm, provide Business Auxiliary Service and C&F service for which they have service tax registration. The period of dispute in this case is from 2003-2004 to 2005-2006. During this period, the appellant had a clearing and forwarding agents contract dated 01/8/02 with M/s J.P. Cement in terms of which the ap....

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...., the Jurisdictional Deputy Commissioner, Central Excise, Gwalior vide order-in-original dated 15/02/08 confirmed the service tax demand of Rs. 2,42,468/- against the appellant alongwith interest thereon and also imposed penalty on them under Section 78. The duty demand had been confirmed for the period from 2003-2004 to 2005-2006 by invoking proviso to Section 73 (1) of the Finance Act, 1994. On ....

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....recipient would not be includible in the assessable value, but where there is no such legal or contractual obligation of the service recipient to pay any amount to any third party, the expenses incurred by the service provider for providing C&F Agent's service would be includible in the assessable value. She, therefore, pleaded that there was no justification for the appellant to exclude certa....