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TMI Blog2019 (2) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... PADMANABHAN The present appeal is filed against the Order-in-Appeal No. 52/ST/09 dated 15/12/2009. The appellant is appointed as a 'Clearing and Forwarding Agent' by M/s. Camlin Ltd., Mumbai. In terms of the agreement between the two parties, the appellant was to act as the "C & F" Agent and to this extent they received the goods manufactured by M/s. Camlin and dispatched the goods to the custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r re-calculating the duty liability. This order has been challenged in the present appeal with the argument that the Commissioner (Appeal) has remanded the matter without laying down any law and in the absence of any direction, the same is liable to be set aside. It has been further argued that the Commissioner (Appeal) has no power to remand the case. 3. When the appeal was called today, none a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the Hon'ble Delhi High Court which struck down as ultra vires Rule 5 (1) of the Service Tax (Determination of Value) Rules, 2006. This rule provides for treating any expenditure/costs incurred by service provider in the course of providing the taxable service, to be treated as consideration. 6. In view of the above discussion, we are of the view that levy of Service Tax on expenses cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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