2018 (6) TMI 588

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.... the appellant Sh. A. K. Singh, AR for the Respondent Per: V. Padmanabhan: The present appeal is against Order-in-Appeal No. 293/2010 dated 22.09.2010. 2. The appellant was engaged in the activity of clearing and forwarding service for various pharmaceutical companies. The activities undertaken by them included receiving the goods from the manufacturers warehousing of these goods and d....

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.... Rs. 27,89,269/- alongwith interest and penalties. Aggrieved by the order of the Commissioner (Appeals), the present appeal has been filed. 3. With this background, we heard Sh. S. K. Pahwa, ld. Advocate for the appellant and Sh. A. K. Singh, ld. AR for the Revenue. 4. Ld. Advocate submitted that the Revenue has sought to include certain reimbursable expenses as part of the consideration rec....

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....mounts from the principal and accordingly he justified the inclusion of the same. 6. After hearing both sides and on perusal of the record, we find that there is no dispute that the activities undertaken by the appellant were covered by the definition of C&F service. It is also seen from the record that on the commission received from the appellant from the principal, the service tax due thereo....