2017 (2) TMI 22

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) - for the Respondent. Shri Alok Kothari, Advocate - for the appellant. Per. B. Ravichandran :- The appeal is against order-in-appeal dated 28/01/2011 of Commissioner (Appeals), Jaipur - I. The appellants are providing services under the category of "Clearing and Forwarding Agency service" and were discharging service tax regularly. However, a dispute arose regarding valuation of their s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of demand. He emphasized that there were conflicting decisions by the Tribunal which resulted in reference to Larger Bench. The Tribunal in Sri Bhagavathy Traders vs. CCE, Cochin reported in 2011 (24) S.T.R. 290 (Tri. - LB) examined the issue and laid down certain guidelines with reference to valuation of C&F Agency Service, more particularly with reference to reimbursable expenditures. He also d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 4. We have heard both the sides and perused appeal records. Admittedly, the valuation of C&F Agency service has been a subject matter of dispute with specific reference to claims made towards non-inclusion of reimbursable expenditures like godown rents, freight, salary to clients employees etc. We agree with the appellant that the Hon'ble Delhi High Court in the case of Intercontinental Consult....