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1 - 6 of 6 (0.15 seconds)Bhagavathy Mechanical And Electrical ... vs C.C.E. on 11 May, 1994
4. Shri Amresh Jain, ld. Departmental Representative, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and pleaded that the activity of arranging loading and unloading of goods at the Rake point as well as at the godown, arranging transportation of goods to dealer/stockits, and paying godown rent is an integral part of the service provided by the appellant to their customers and hence, the expenses incurred on these activities re-imbursed to the appellant by their clients would be includible in the assessable value. Shri Jain also cited the judgement of the Larger Bench of the Tribunal in the case of Sri Bhagavathy Traders Vs. CCE, Cochin reported in 2011 (24) STR 290 (TR-LB), wherein the Tribunal has held that the expenses incurred by the C & F Agent which were reimbursed to them by their principals would be includible in the in the assessable value unless their clients were under legal obligation to reimburse those expenses in terms of some agreement. He pleaded that since there is no such obligation in this case, the expenses, in question, have to be included in the assessable value.
Section 65 in Finance Act, 1999 [Entire Act]
Section 76 in Finance Act, 1999 [Entire Act]
Section 77 in Finance Act, 1999 [Entire Act]
Section 78 in Finance Act, 1999 [Entire Act]
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