Sitaram Agarwal Vs. Commissioner of Central Excise - Court Judgment

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.

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.