2018 (4) TMI 726

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....(Rep by Sh. Amresh Jain, DR) MR. JUSTICE (DR.) SATISH CHANDRA, PER B. RAVICHANDRAN: The present appeal is filed by the assessee - Appellants against the Order - in - Appeal No. 180(CB)ST/JPR - II/2010 dated 17.03.2011 passed by the Commissioner of Central Excise (Appeals), Jaipur - II. 2. The brief facts of the case are that, the assessee - Appellants is a Customs House Agent (CHA) engage....

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....ch are sought to be taxed under 'CHA Service'. There were certain other expenditure s on actual basis which are not included in the taxable value on the ground that they are reimbursable in nature. The Revenue sought to include these for taxable value. 3. With this background, we have heard both sides and perused the material available on record. 4. On the issue relating to incentives receiv....

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....vided by ICD/Shipping Lines. With regard to incentives received from steamer owner, a reference can be made to the decision of the Tribunal in the case of Indo Lloyd Freight Systems Pvt. Ltd. vs CST, Chennai, 2017 (8) TMI 400, wherein it was held that, such amount received cannot be formed under the category BAS for 'tax liability'. 5. Regarding other agency income from brokerage of transport a....