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TMI Blog2017 (2) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... laims that all amounts received by the appellants in connection with providing C&F Agency services are to be added for calculating service tax. Held that: - the Hon’ble Delhi High Court in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. vs. Union of India [2012 (12) TMI 150 - DELHI HIGH COURT] dealt with the scope of Section 67 (1), though the new valuation rule was also subjec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is against order-in-appeal dated 28/01/2011 of Commissioner (Appeals), Jaipur - I. The appellants are providing services under the category of Clearing and Forwarding Agency service and were discharging service tax regularly. However, a dispute arose regarding valuation of their service provided to various clients. The dispute relates to consideration received under various headings like ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to Larger Bench. The Tribunal in Sri Bhagavathy Traders vs. CCE, Cochin reported in 2011 (24) S.T.R. 290 (Tri. - LB) examined the issue and laid down certain guidelines with reference to valuation of C F Agency Service, more particularly with reference to reimbursable expenditures. He also drew our attention to the principles laid down by the Hon ble Delhi High Court in Intercontinent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of C F Agency service has been a subject matter of dispute with specific reference to claims made towards non-inclusion of reimbursable expenditures like godown rents, freight, salary to clients employees etc. We agree with the appellant that the Hon ble Delhi High Court in the case of Intercontinental Consultants Technocrats Pvt. Ltd. vs. Union of India (supra) dealt with the scope of S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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