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

....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 service provided to various clients. The d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onflicting 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 drew our attention to the principles laid do....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 Consultants & Technocrats Pvt. Ltd. vs. Union of India....