NITIN PHARMA Vs. C.C.E., JAIPUR

JUDGEMENT

(1.) SHRI Jatin Mahajan, learned Counsel mentions on behalf of Shri Rajesh Chhibber that the Authorities have wrongly adjudicated determining assessable value including expenses incurred for providing C & F service while law was in infancy stage and Assessees were not able to preciously work out their liability for no knowledge of law.... That has resulted with the service tax demand.

(2.) LEARNED Representative for Revenue says that expenses incidental and ancillary including go -down rent (cost incurred in this regard) are includible in the assessable value of the taxable service of C & F agent service provided. The issue of inclusion is no more in res integra in view of the Larger Bench decision of the Tribunal in the case of Sri Bhagavathy Traders vs. C.C.E., Cochin :, 2011 (24) ST 290 (Tri -LB). Therefore, Authority below has rightly determined the assessable value.

(3.) WE are in full agreement with the learned Representative for Revenue as to determination of assessable value including incidental and ancillary expenses connected with and integral to the taxable service provided following the Larger Bench decision aforesaid. Accordingly, the demand of tax and interest is confirmed.