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TMI Blog2014 (8) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... sable value or not - Held that:- Appellant provide C&F agent's service. This issue stands decided against the appellant by the Larger Bench of the Tribunal vide its judgment in the case of Sri Bhagavathy Traders vs. CCE, Cochin (2011 (8) TMI 430 - CESTAT, BANGALORE). In view of this, the service tax was payable by the appellant on the gross amount of remuneration received by from their principals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearing and forwarding agents contract dated 01/8/02 with M/s J.P. Cement in terms of which the appellant were to make arrangement for transportation of the cement to the godowns/dumps of the company, arrange for loading of the cement at railway station and unloading at the destination railway terminal, arrange local transportation upto godowns, maintain the godowns/dumps for storage of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period from 2003-2004 to 2005-2006 by invoking proviso to Section 73 (1) of the Finance Act, 1994. On appeal being filed to Commissioner (Appeals), the Deputy Commissioner's order was upheld vide order-in-appeal dated 06/7/08. Against this order of the Commissioner (Appeals), this appeal has been filed. 2. None appeared for the appellant. Heard Ms. Suchitra Sharma, the learned Jt. CDR who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssable value. She, therefore, pleaded that there was no justification for the appellant to exclude certain reimbursement expenses from the assessable value resulting in short payment of the service tax. She also pleaded that the appellant had suppressed the relevant information from the Department and, hence, longer limitation period had been correctly invoked and penalty under Section 78 of the F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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