2009 (7) TMI 276

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... abour and electricity etc. is not includible in the assessable value for levy of Service Tax - The Commissioner (Appeals) has not gone into the terms and conditions of the agreement in question while holding that impugned charges are not includible to the assessable value - The impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide afresh - E/2/2009 - A-433 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the gross amount received as provider of clearing and forwarding agent service. In the case of separate contracts, the assessee can claim that service provided under a separate contract which is not liable to pay service tax, is not includible in the gross amount received as C F agent. 4. The respondents submitted that as per the terms and conditions of the agreement, the principal shall pay .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er (Appeals) has not gone into the terms and conditions of the agreement in question. The Tribunal in the case of E.V. Mathai Co. v. Commissioner - 2006 (3) S.T.R. 116 (Tribunal) = 2003 (157) E.L.T. 101 (Tribunal) allowed the reimbursement as abatement as the same are under different Contracts and for different services. The Tribunal after considering the decision of Mathai Co. in the case .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X