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TMI Blog2016 (6) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... IR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) For the Petitioner : Shri. P. V. Sadavarte, Advocate For the Respondent : Shri. R.K. Maji, Asstt. Commissioner(A.R.) ORDER PER : RAMESH NAIR This appeal and Misc. application is directed against Order-in- Appeal No. SVS/320/NGP-II/2006 dtd. 10/10/2006 passed by the Commissioner (Appeals), Customs and Central Excise, Nagpur, wherein dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that this 3% service charge is nothing but a commission and the same was passed on to M/s. MSSIDC. Though the commercial bill was raised with additional 3% service charges as compared to the value shown in the excise invoices but M/s. MSSIDC while releasing the payment deducted this 3% service charge as their commission. Therefore the said 3% service charge cannot be part and parcel of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the payment. It is also not known what was the terms as regard 3% service charge in the contract with M/s. MSSIDC. It is undisputed that the 3% service charge is billed by the appellant to M/s. MSSIDC therefore on this basis there is no doubt that the amount which was billed to the buyer of the goods is part and parcel of the assessable value. 6. We have carefully considered the submissions m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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