2015 (5) TMI 1064

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....espondent Per R.K. Singh : Revenue has filed this appeal against order-in-appeal dated 15.212.208 which held that transportation charges reimbursed by M/s Grasim Industries Ltd. to its C&F agent (respondent in the present case) was not includible in the assessable value of the C&F agent service and having thus held allowed the respondent's appeal  before it, [(i.e. Commissioner (Appeals)] a....

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.... paid service tax on Goods Transport Agency (in short GTA) Service.  This payment of service tax on 'GTA' service is not legal and proper as per the provisions of service tax law. (iii) In the instant case, the Respondent as a consignee has paid fright to the GTAs in terms of Rule 2(1) (d)(v) of Service Tax Rules, 1994 read with Notification No. 35/2004 dated 3.12.2004 (as amended).  So....

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....the agreement entered into with M/s Grasim Industries in this regard the freight for transportation of goods whenever paid by C&F agent was to be reimbursed by M/s Grasim Industries and therefore the same was not includible in the assessable value of C&F.  It also stated that Grasim Industries had actually been paying service tax under GTA service on such transport charges.  It cited a f....

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....e of taxable C&F agent service.  Similar view has been held in the case of Bhagyanagar Services Vs. CCE, Hyderabad -   2006 (4) STR 22. Thus the Commissioner (Appeals) order holding that transportation charges reimbursed by M/s Grasim Industries are not includible in the assessable value for charging service tax under the C&F agent service provided by the respondent is legal and pro....