2017 (4) TMI 558

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....t. Rep. by Shri Sanjay Jain, DR for the respondent. Per B. Ravichandran: The appeal is against order dated 15.07.2011 of Commissioner (Appeals), Jaipur-I. The appellants are engaged in providing "Clearing and Forwarding Agency Service" to M/s. Cadila Pharmaceutical P. Ltd. The dispute in the present appeal relates to the period October, 1999 to September, 2004 and is with reference to val....

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....d while providing services to the clients and with reference to client's requirements, the same are not to be added in the taxable value. 2. Ld. Counsel mainly pleaded for time bar of the demand as there has been considerable litigation in the valuation of C& F Agency Service mainly with reference to re-imbursable expenditure. 3. Ld. Counsel also prayed for setting aside the penalties on the....

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.... that the appellants though relied upon a clause regarding mandatory ceiling for re-imbursement of expenditure, nowhere it could be established that the various types of expenditure, that are to be incurred by the appellant on behalf of the clients. The agreement did not specifically list all such expenditures and in the absence of such categorical stipulation, a general observation regarding mand....

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....2006, which is not applicable to the period in question. Even otherwise, the said rule has been struck down by the Hon'ble Delhi High Court as ultra virus of the main provision of the Finance Act, 1994, in the case of Intercontinental and Consultants & Technocrats Pvt. Ltd. Vs. Union of India - 2013 (29) STR 9 (Delhi). We find that in the facts and circumstances of the case, it is not tenable to h....