9911796707
TMI Blog2008 (4) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... PEERAN, JUDICIAL MEMBER and T.K. JAYARAMAN, TECHNICAL MEMBER Sivadas Chettoor for the Appellant. T.C. Raja Das for the Respondent. ORDER Dr. S.L. Peeran, Judicial Member. - The issue is common in both these appeals. ST/195/2006 1. This appeal arises from Order-in-Appeal No. 16/2006-ST, dated 20.2.2006 passed by the Commissioner (Appeals) confirming the order-in-original No. 256/2004, dated 16.12.2004 passed by the ACCE confirming demand of Rs. 1,26,049 being the Service Tax payable by the appellants as Clearing Forwarding Agent for the period from April, 2003 to March, 2004 along with interest and penalties. The appellants are engaged in providing C F services to M/s. Kaleeswari Refinery (P.) Ltd., Chennai. Durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the very issue involved in these matters has been decided in assessee's favour: (i) Bhagyanagar Services v. CCE [2007] 6 STT 460 (Bang.-CESTAT); (ii) E.V. Mathai Co. v. CCE [2007] 7 SIT 189 (Bang.-CESTAT); (iii) Marakadham Agencies v. CCE [2007] 6 STT 384 (Chennai-CESTAT); (iv) AlathurAgencies v. CCE C 2007 (6)STR 383 (Bang.-Trib.); (v) Popular Cement Traders v. CCE 2007 (5) STR 384 (Bang.-Trib.); (vi) T. N. Co-op Milk Producer's Federation Ltd v. CCE 2007 (5) STR 227 (Chennai-Trib.); (vii) Sri Sastha Agencies (P.) Ltd. v. AC,CE C 2007 (6) STR 185 (Bang.-Trib.). 3. The learned JDR submits that the assessees are not entitled to claim deductions, as the total value of taxable services includes a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harges, telephone charges, postage charges, courier charges, printing charges, Photostat charges, stationery, computer parts/software, expenses to clear old bar, repacking charges, travelling charges, internet charges cannot be added for payment of remuneration or commission. This is the point decided in the cited Judgments and, therefore, he submits that the calculation arrived at by the department including these charges is not correct and required to be deducted. They have paid service tax correctly on the commissions received. 5. We have carefully considered the submissions and find that the issue has been decided in the cases of Shri Sastha Agencies (P.) Ltd; E.V. Mathai Co; Bhagyanagar Services and other judgments cited supra. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
