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TMI Blog2016 (9) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... tion – Held that: - as appeal allowed on merits, appellant’s stand of demand being barred by limitation not relevant – appeal allowed – decided in favor of appellant. - Appeal No. ST/437/2008-CU(DB) - Final Order No. 53149/2016-CU (DB) - Dated:- 22-8-2016 - Ms. Archana Wadhwa, Member (Judicial) And Shri V.Padmanabhan, Member (Technical) Ms. Rinki Arora, Advocate for the Applicants Shri Ranjan Khanna Shri Amresh Jain, DR for the Respondent ORDER Per Archana Wadhwa As per facts on record the appellant is providing service of C F agent to its principle M/s. Wrigley India Pvt. Ltd. under the agreement entered between the two on 29.04.2005. They were duly registered with the Service Tax department and were dischargin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents shall be entitled to the following professional charges for the services rendered as C F Agents on the basis of the number of cases dispatched: a) Fixed Remuneration Amount For the first 5000 cases dispatched Rs.10,000/- per month Variable remuneration above 5000 cases will be as under: All other dispatches including 0.50/case CSA transfer No charges will be payable for direct dispatches from factory to distributors and on transfer form RDC depot to local child depot. b) The C F Agents shall be paid a maximum sum pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion / commission of ₹ 10,000/- per month and 50p per case after handling 5000 cases. As per the rest of the clauses of the agreement, all the expenses entered into by the C F would be reimbursed by the principle. It is not the Revenue s case that such reimbursement is not on factual basis. 6. Larger Bench of the Tribunal in the case of Sri Bhagavathy Traders Vs. CCE Cochin-2011 (24) STR 290 (Tril-LB) has observed that the terms of the agreement entered into between the service recipient and service provider has to be examined and when rent for the premises has been agreed upon by the service recipient for payment purposes and similarly when the salary of the staff and the other reimbursable expenses stand agreed upon between servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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