Appellant collects documentation charges, cartage, break bulk charges, spread share charges, handling charges, handling charges, miscellaneous charges, etc. The Appellants pay service tax only ... charges are:
a) Documentation charges
b) Cartage
c) Break Bulk charges
d) Spread share charges
e) Handling charges
f) Management charges
g) Miscellaneous charges
Prior to August 2001, the purchasing oil companies were paying freight charges equal to the standard Railway freight rate per cylinder, irrespective of the amount ... freight amounts charged were on the higher side compared to vehicles which were taken on hire from other parties.
(d) The freight charges were separately
charges and the freight. He argued that the charges deducted as delivery charges are not freight. The Commissioner (AR) produced a photo copy ... appellants have submitted that RPO charges constitute two elements viz. transport charges and maintenance of outlet charges, both quantums being fixed by OCC and hence
fair cost of repairs and the cost of insurance and freight charges, both
ways and not the integrated tax. The Customs Authorities, however ... fair cost of
repairs and the cost of insurance and freight charges, both ways. The
Commissioner disallowed the integrated tax exemption claimed by the
appellant
this commission.
(iii) The airline also gives discount/incentive on the freight charges
which is a profit earned on purchase and sale of cargo space ... Freight
(ii) Halting charges
(iii) Fumigation charges
(iv) Customs Documentation charges
(v) Bill of lading charges
(vi) Transportation charges
(vii) Service charges, etc.
G6. Under
issue involved in the present case is that,
1) Whether freight charges in case of ex-factory sale as well as FOR sale
is includible ... there is specific clause for charges of freight and collection
thereof and also when the freight charges are shown separately in the same
invoice
removal
remains a factory gate and accordingly it was held that freight charges from
factory to the customer's place shall not be includable ... orders:-
"6. The issue to be decided is whether the freight charges are includible
in the assessable value or not. On perusal
orders:-
"6. The issue to be decided is whether the freight charges are includible in the
assessable value or not. On perusal ... facts of each case. The payment
of insurance charges or freight charges cannot be criteria for deciding the
place of removal. The documents show that
noted by the department that the
appellant had recovered freight charges from the buyer and the ownership of
the goods had remained with the appellant ... premises.
Though the transit freight is chargeable to the buyers, the appellant has
collected the freight charges separately by excise invoices. Learned Counsel
adverted
actually charging extra
margin to the clients over and above the freight charges actually billed
by the Shipping lines/Liner company. The Department interpreted that ... invoice of
the appellants towards freight to their clients with extra margin is not
the ocean freight charges, and the difference amounted to 'service
