2017 (11) TMI 482

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inha, Advocate for the appellant Sh. Sanjay Jain, AR for the respondent ORDER Per: V. Padmanabhan Both the appeals are filed against the order-in-appeal No.BPL-EXCUS-000-APP-181-13-14 & BPL-EXCUS-000-APP-095-14-15 dated 03.01.2014 & 31.07.14 passed by the Commissioner (Appeals), Customs, Central Excise & Service tax, Bhopal. 2. Both the appeals have been filed covering the demand ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ising separate invoices for C&F service as well as transportation service to YMI. In respect of the C&F, Service Tax was paid by the appellant. However, with reference to transportation services, service tax was claimed to be paid by M/s Yamaha Motor India on reverse charge basis after availing the abatement of 75%. The department was of the view that the amounts covered by invoices issued towards....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....een the appellant and M/s YMI has indicated rates for transportation freight, according to which the invoices have been raised. 5. Ld. AR for the Revenue justified the impugned order. He argued that the agreement with YMI was for C&F service which included all operations for storing of goods as well as despatch of the products to various destinations as per the instructions of YMI. He further s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t to various destinations as per the instructions of YMI. As per the terms of agreement they were entitled to receive various amounts towards godown rent, staff and security, establishment charges, computerisation charges, loading and unloading charges and also transportation freight payment. From the wordings of the agreement, it is evident that the C&F service rendered for YMI include not only r....