2016 (8) TMI 14

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....y passed by the Commissioner of Customs and Central Excise, Cochin. The subject matter in these two appeals is common and the issue is  whether certain elements like freight charges and other expenses reimbursed by the principal to the appellants are to be included in the value of taxable service of C & F or not? . 2. Both the appellants viz., M/s. Raja s Enterprises and M/s. Rajvinayaka Pharmaceuticals are engaged in providing C & F Agency Services to their respective clients. They have been paying service tax as C & F Agent which has been defined in Section 65(25) of Finance Act, 1994. The appellants have stated that they had made certain payments on behalf of their clients either in cash or in local cheques which were reimbursed ....

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.....2003, which is beyond the normal period of one year and therefore entire demand is time barred. 3. Both the appellants were represented by the learned CA, Shri Rajesh Kumar, who further pleaded as below: * As per Section 73, show-cause notice has to be issued within one year from the relevant date, therefore the entire demands stand barred; * This issue is clearly covered in favour of the appellant by Hon'ble Madras High Court s decision in the case of CST vs. Sangamitra Services Agency: 2014 (33) S.T.R. 137 (Mad.). * They provided certificate from the client that amount of reimbursement of expenses was done on behalf of their client and it was not the commission for the service provided to the client. There w....

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.... it is legally necessary that the Revenue brings out on record that there has been short-levy or short payment of service tax because of the following reasons: a) Fraud; or b) Collusion; or c) Wilful mis-statement; or d) Suppression of facts; or e) Contravention of any of the provisions of Chapter V of the Finance Act, 1994 and the rules made thereunder with intent to evade payment of service tax. 5.1 We find that there has been nothing on record to prove that there has been any kind of fraud, collusion, wilful mis-statement, suppression of facts or contravention of any of the provisions of Chapter V of the Finance Act or of the rules made thereunder with an intent to evade payment of service tax by these appellants or the....