2008 (10) TMI 23

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.... Shri Fateh Singh, Authorized Departmental Representative (DR) for the Revenue [Order per M. Veeraiyan Member (Technical)] - We have heard both sides on the stay petition. 2. It is admitted that the appellant is rendering the services of clearing and forwarding agent. What is in dispute is the valuation of the services. The appellant is collecting the service charges under two heads, one H....

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....2007 (6) STR 185 (Tribunal) and the following decisions which followed the decision in the case of Sri Sastha Agencies Pvt. Ltd.: (a) U.M. Thariath & Company vs. C.C.E., Cochin - 2007 (8) STR 161 (Tri-Bang.) (b) Sangamitra Services Agency vs. C.C.E.,Chennai - 2007 (8) STR 233 (Tri- Chennai) [Single Member Bench] (c) Jaylaxmi Enterprises vs. C.C.E., Mangalore - 2008 (9) STR 19 (Tri-Bang.) ....

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....and  etc. To render any service, manpower, equipments and other facilities are required in varying proportions. No service can be rendered in a vaccum. The value for the services should be the gross amount charged and should be determined strictly as per Section 67 of the Finance Act, read with the Rules. We are prima facie, of the view that the decisions rendered require re-consideration. ....