Customs, Excise and Gold Tribunal - Bangalore
Sri Sastha Agencies Pvt. Ltd. And ... vs The Assistant Commissioner Of Central ... on 6 November, 2006
Equivalent citations: 2007[6]S.T.R.185
ORDER S.L. Peeran, Member (J)
1. The appellants are required to pre-deposit Service Tax of Rs. 52,043/-; Rs. 25,818/-; Rs. 86,991/- and Rs. 1,47,560/- respectively. They were carrying on the services of C & F Agency. They are as follows:
(i) M/s. Sri Sastha Agencies to M/s. Staines & Company, Coimbatore and Sundarsan Chemical Industries, Pune.
(ii) M/s. Ssamy's Agencies to M/s. Grow India Limited, Baroda.
(iii) M/s. Jayalakshmi Enterprises to M/s. Godrej Agrovet Limited, Mumbai
(iv) M/s. M/s. St. Francis De Sales Press to M/s. Stic Pens Limited, New Delhi and M/s. Camlin Limited, Andheri (East), Mumbai.
2. The Revenue has proceeded to demand Service Tax on freight, loading and unloading and other expenses incurred by the appellants.
3. The learned Consultant/CA/Counsels submit that the issue is covered by the judgment of this bench rendered in Bhagyanagar Services v. CCE, Hyderabad Final Orders Nos. 1099 and 1100/2006 dated 22.06.2006 by which these elements have been held to be not addable to the services of C & F agency.
4. The learned Consultant/CA/Counsels also rely on this bench's ruling rendered in E.V. Mathai and Co. v. CCE, Cochin 2006 (3) STR 116 (Tri.-Bang.).
5. The learned JCDR and JDR reiterate the departmental view.
6. On a careful consideration, we notice that the issue is covered in assessees' favour by the above cited judgments. The elements required for adding to the service tax is restricted to the amounts received by them for carrying on the services of C & F only. The other elements like loading, unloading charges are not required to be added to the Service Tax as held by the cited judgments. The issue is covered in assessees' favour. Hence, the stay applications and appeals are allowed in terms of the above judgments with consequential relief, if any.
(Pronounced and dictated in open Court)