alleged that they are not including the cost of loading/handling charges and insurance at the rate of 8% (under the Employees State Insurance Scheme ... period prior to 1.7.2000 the issue of whether the loading charges can be included or not was finally resolved by the Larger Bench
impugned order has held that the transportation charges from the factory to railway station and unloading and loading expenses and security expenses at the railway ... includible in the assessable value.
7. As regards, the charges for loading of the goods on to the trucks in the factory, the same would
designs. The basic issue in the present case relates to loading of charges paid by the assessee towards basic engineering, design, drawing and technical know ... propose to examine the first issue relating to loading of design and engineering charges as confirmed by the adjudicating authority in the impugned order
goods
is transferred from the seller to the buyer. The charges which are to be
added have put up to the stage of the transfer ... inclusive of cost of material, central
excise duty, loading, transportation, transit risk and unloading charges
etc. Even transit damage/breakage on the assessee account which
goods is transferred from the seller to the buyer. The
charges which are to be added have put up to the stage of the
transfer ... inclusive of cost of material,
Central excise duty, loading, transportation, transit risk and
unloading charges, etc. Even transit damage/breakage on the
assessee account which
goods is transferred from the seller
to the buyer. The charges which are to be added
have put up to the stage of the transfer ... inclusive of cost of material, Central
excise duty, loading, transportation, transit risk and
unloading charges, etc. Even transit
damage/breakage on the assessee account which
goods is transferred
from the seller to the buyer. The charges which are to be added
have put up to the stage of the transfer ... inclusive of cost of material,
central excise duty, loading, transportation, transit risk and
unloading charges etc. Even transit damage/breakage on the
assessee account which
Dhl Express (I) Pvt. Ltd vs Commissioner Of Service Tax on 8 July, 2015
IN
full truck load has not exceeded Rs.1,500/-. He further submits that in some of the cases, freight charges related to transportation of goods
copyright holder then, upon receipt of the
duplicate copies from the appellant loads part of the royalty paid to
the music producer on each such ... Assistant Commissioner of Central Excise
demanding duty inter alia on royalty charges incurred by the
distributor/copyright holder. The Commissioner (Appeals) by an order
dated
