TaxTMI 
TaxTMI 
2023 (12) TMI 121
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.... Agent Service" under clause (j) of sub-section (105) of erstwhile Section 66 of Finance Act, 1994 was providing service to six companies (Bharat Serums & Vaccines Lid, Bajaj Corporation Ltd, TTK Prestige Ltd, Unibic Biscuits India Pvt Ltd, MTR Food Products Pvt Ltd and Dorcas Market Makers Ltd) of FMCG & Pharma products. The Appellant as a C & F Agent provides mixture of services like space for storage of goods and clearing and forwarding of goods from storage place on behalf of and as per instructions of the aforesaid FMCG or Pharma Companies (hereinafter referred as "the Principal") and similar other services. The Appellant had signed separate agreements with such companies wherein terms and conditions for provision of service (clearing ....
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....e present case is covered by the judgment of Hon'ble Supreme Court in the case of UOI Vs Intercontinental Consultant & Technocrats (P) Ltd reported as TOG-354-SC-ST-2018 whereby the issue stands decided in favor of the Appellant as the disputed period in the present case is from 2009-10 to 2013-14 only for which it has been held that service tax is not leviable prior to 14.04.2015. For ready reference operative part of the judgment is reproduced below:- "29) in the present case, the aforesaid view gets strengthened from the manner as which the Legulatire nelf acted Realiting that Section 67, dealing with valuation of taxable services, does not include reimbursable expenses for providing such service, the Legislature amended by Finance....
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....24) STR 250 (Tri-LB). Section 67 of the Finance Act prescribing provisions for valuation of taxable service, inter alia, provides: 'where provision of service is for consideration in money, the value of taxable service would be the gross amount charged by the service provider for such service provided or to be provided As such value is restricted to gross amount charged for service. Any amount not charged for service would not be a part of taxable value. In the instant case the Appellant provided C & F Agents service to the principals for which some amount was agreed upon in the agreement of service. 8. Learned counsel vehemently argued that demand of service tax for larger period is not maintainable. We find that vide the Impugned Ord....