9911796707
TMI Blog2018 (6) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... AR for the Respondent Per: V. Padmanabhan: The present appeal is against Order-in-Appeal No. 293/2010 dated 22.09.2010. 2. The appellant was engaged in the activity of clearing and forwarding service for various pharmaceutical companies. The activities undertaken by them included receiving the goods from the manufacturers warehousing of these goods and discharging the same as to the customers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties. Aggrieved by the order of the Commissioner (Appeals), the present appeal has been filed. 3. With this background, we heard Sh. S. K. Pahwa, ld. Advocate for the appellant and Sh. A. K. Singh, ld. AR for the Revenue. 4. Ld. Advocate submitted that the Revenue has sought to include certain reimbursable expenses as part of the consideration received from the principals and have held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justified the inclusion of the same. 6. After hearing both sides and on perusal of the record, we find that there is no dispute that the activities undertaken by the appellant were covered by the definition of C&F service. It is also seen from the record that on the commission received from the appellant from the principal, the service tax due thereon has already been paid. The dispute pertains t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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