Sitaram Agarwal Vs. Commissioner of Central Excise

Sitaram Agarwal vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Bhubneswar Decided Jun 08, 2007

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Citation: sooperkanoon.com/45642
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Bhubneswar
Judge: S T Chittaranjan, D Panda
Decided On: Jun 08, 2007
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Sitaram Agarwal

Respondent

Commissioner of Central Excise

Excerpt

1. heard both sides. the appellants are providing c&f services on payment of charges for the same. the department has added other elements like change for loading and unloading to the charges for c&f services for the purpose of remaining facts. shri c.r. das, ld.advocate appearing for the appellants states that the appellants' case is similar to that of sri sastha agencies pvt. ltd. v. assistant commissioner of central excise and customs, palakkad-2007 (6) s.t.r.185 where the tribunal has held that other elements like loading and unloading charges cannot be added to service tax in respect of c & f agencies.3. in view of the fact that the appellants' case is squarely covered by the cited decision of the bangalore bench, we set aside the impugned order and allow the appeal.

Full Judgment

1. Heard both sides. The appellants are providing C&F services on payment of charges for the same. The Department has added other elements like change for loading and unloading to the charges for C&F services for the purpose of remaining facts. Shri C.R. Das, ld.Advocate appearing for the appellants states that the appellants' case is similar to that of Sri Sastha Agencies Pvt. Ltd. v. Assistant Commissioner of Central Excise and Customs, Palakkad-2007 (6) S.T.R.185 where the Tribunal has held that other elements like loading and unloading charges cannot be added to service tax in respect of C & F agencies.

3. In view of the fact that the appellants' case is squarely covered by the cited decision of the Bangalore Bench, we set aside the impugned order and allow the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Bhub... Same Parties Sitaram Agarwal vs Commissioner of Central Excise Same Subject Excise Same Judge S T Chittaranjan, D Panda