2008 (4) TMI 293

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....4, dated 16.12.2004 passed by the ACCE confirming demand of Rs. 1,26,049 being the Service Tax payable by the appellants as Clearing & Forwarding Agent for the period from April, 2003 to March, 2004 along with interest and penalties. The appellants are engaged in providing C&F services to M/s. Kaleeswari Refinery (P.) Ltd., Chennai. During the said period, they had received commission, secondary freight charges besides handling charges. The same was not added to the taxable services and hence, the same has been added and demand confirmed. 2. The learned Chartered Accountant submits that in their own case, this Bench, by Final Order Nos. 1197 to 1199/2007, dated 15-10-2007, by following the ratio of several judgments as noted in the said ....

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....Trib.); (vi) T. N. Co-op Milk Producer's Federation Ltd v. CCE 2007 (5) STR 227 (Chennai-Trib.); (vii) Sri Sastha Agencies (P.) Ltd. v. AC,CE&C 2007 (6) STR 185 (Bang.-Trib.). 3. The learned JDR submits that the assessees are not entitled to claim deductions, as the total value of taxable services includes all other elements which the assessees are claiming for deduction. The assessees were acting as C&F Agents and they received certain amount as reimbursement from their Principal, viz., M/s. KRPL. He submits that as per section 65(25) of the Finance Act, C&F Agent is defined as 'any person who is engaged in providing any service either directly or indirectly in connection with C&F operations in any manner to any person and include....