9911796707
TMI Blog2007 (3) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... e-quantify amount of differential tax - S/1/2002 andS/4/2004 - 300 & 301/2007 - Dated:- 28-3-2007 - [Order per: P.G. Chacko, Member (J)]. - For the period September, 1999 to March, 2000, the original authority demanded Service tax of Rs. 52,542/- from the appellants under Section 73 of the Finance Act, 1994 with interest thereon at the rate of 1.5% per month under Section 75 of the Act and imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Exports Ltd. (IEL, for short), in terms of an agreement covering the entire period of dispute. The agreement had inter alia provided for reimbursement, to the C F Agent by the companies, of expenses incurred towards freight from the place of clearance of goods (except in cases of delivery at godown). The agreement had also enabled the C F Agent to obtain remuneration for the services rendered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eight were held not to form part of the value of taxable services inasmuch as services provided in relation to the carriage of goods by road in goods carriage was found to be exempt from Service tax. The amount of freight which was excluded from value of taxable service for the said period was to the tune of Rs. 23,84,665/-. This decision of the original authority was concurred with by the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities, for both the above periods, rightly included the same in the value of taxable service both in terms of the agreement and in terms of Section 67(i) of the Finance Act, 1994 (definition of 'Value of Taxable Service'). We find that all such expenses were incurred by the C F Agent in connection with rendering of Clearing and Forwarding Service and, therefore, the moneys received as reimbur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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