2007 (7) TMI 188

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..... arges which were alleged by the Revenue to be includible in the taxable value of C&F service were reimbursed by the principals on the basis of actuals – hence as per rule 6(8), tax not payable on impugned amount – assessee’s appeal allowed - S/20/2005 - 928 of 2007 - Dated:- 27-7-2007 - [ORDER] 1. The lower authorities have demanded service tax of Rs.5,67,373/- from the .....

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..... of this Bench in the case of Sangamitra Services Agency Vs CCE Chennai [Final Order No.902/07 dt. 24.7.07] squarely covers the issue in favour of the appellants. I have heard ld. SDR also. 2. Paragraph-5 of Final Order No.902/07 ibid is reproduced below :- "5. After giving careful consideration to the submissions, I have found substance in the submissions made by ld. counsel with refer .....

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..... undervaluation against the party by alleging that charges towards freight, labour, electricity, telephone etc. collected by the appellants from their principals to meet the actual expenses incurred in connection with clearing and forwarding of excisable goods were also to be added to the taxable value of the service. This case of the Revenue was clearly beyond the scope of Rule 6(8) ibid as held b .....

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