{"id":221266,"date":"2006-04-26T00:00:00","date_gmt":"2006-04-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/rastogi-brothers-vs-commissioner-of-central-excise-on-26-april-2006"},"modified":"2015-10-30T07:40:19","modified_gmt":"2015-10-30T02:10:19","slug":"rastogi-brothers-vs-commissioner-of-central-excise-on-26-april-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/rastogi-brothers-vs-commissioner-of-central-excise-on-26-april-2006","title":{"rendered":"Rastogi Brothers vs Commissioner Of Central Excise on 26 April, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Rastogi Brothers vs Commissioner Of Central Excise on 26 April, 2006<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2007 8 STT 425<\/div>\n<div class=\"doc_bench\">Bench: R Abichandani, M T K.C.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>R.K. Abichandani, J. (President)<\/p>\n<p>1. Heard both the sides on the question of interim relief. It has been contended on behalf of the appellant that the appellant has paid service tax on the services rendered by the appellant as clearing and forwarding agents. It is submitted that for freight, handling and warehousing charges separate bills were submitted and those amounts were not recovered by way of remuneration. The learned authorized representative for the department on the other hand submitted that even if separate bills were submitted for freight, handling and warehousing charges, these payments were received by the appellant in relation to the services provided by them as clearing and forwarding agents and therefore, the payments under those heads should be treated as part of the remuneration received by the appellant.\n<\/p>\n<p>2. Taxable service as defined in Clause (j) of Sub-section (105) of Section 65 means any service provided to a client, by a clearing and forwarding agent in relation to clearing and forwarding operations, in any manner. However, for the purpose of evaluating the services to work out the service tax, Rule 6(8) is relevant in the present context and as per that provision, the value of the taxable service in relation to the services provided by a clearing and forwarding agent to a client for rendering services of clearing and forwarding operations in any manner shall be deemed to be the gross amount of remuneration or commission (by whatever name called) paid to such agent by the client engaging such agent. Prima facie, it appears that the amounts under the heads &#8220;freight forwarding and warehousing charges&#8221; were being collected by the appellant besides the remuneration. Whether these will fall under the expression remuneration, will be a debatable point. We, therefore, direct that there shall be interim stay of the impugned order on the appellants&#8217; depositing a sum of Rs. 12 lakhs (Rupees twelve lakhs only) within eight weeks from today, failing which the appeal shall stand dismissed. On deposit of the above amount there will be waiver of the pre-deposit of the rest of the amount of duty and penalty payable under the impugned order. This application stands disposed of accordingly. Post the matter for reporting compliance on 20th June 2006.\n<\/p>\n<p>(Order dictated and pronounced in the open Court on 17-4-2006)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Rastogi Brothers vs Commissioner Of Central Excise on 26 April, 2006 Equivalent citations: 2007 8 STT 425 Bench: R Abichandani, M T K.C. ORDER R.K. Abichandani, J. (President) 1. Heard both the sides on the question of interim relief. It has been contended on behalf of the appellant [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-221266","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rastogi Brothers vs Commissioner Of Central Excise on 26 April, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/rastogi-brothers-vs-commissioner-of-central-excise-on-26-april-2006\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rastogi Brothers vs Commissioner Of Central Excise on 26 April, 2006 - Free Judgements of Supreme Court &amp; 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