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...amount which was said to be handling charges should not be added to the invoice price and differential duty thereupon be recovered. The revenue took the stand that there was suppression of information...on the part of the appellant with regard to collection of handling charges and, therefore, the notice was issued under Rule 10(1)(c) of the Rules framed under the Act. The Assistant Collector confirmed...customers of the material. The appellant was collecting Rs 600 per metric ton as conversion charges and Rs 60 per metric ton as handling charges. The dispute in the appeal is confined to the question as to...
...Entry No. 15020 dated 15-4-1993. The chargeable weight of the consignment was 315 kg and the actual loading, unloading and handling charges amounted to Rs 65.40 p. as per the tariff of the International...charges as the impugned provision entitles the authorities to add 1% of the FOB value of goods on account of loading, unloading and handling charges. The actual duty charged, as a consequence of addition...of the notional handling charges, amounted to Rs 16,209.20 p. instead of Rs 69.98 p.4. At this juncture, instead of proceeding further with the factual narration, we would...
...handling charges.
(ii)
For the asst. yrs. 1991-92 and 1992-93 the AO by his orders dated 25th March, 1994 and 31st Jan., 1995 respectively held that the incentive commission paid to M/s.... (i)
That the assessee apart from paying handling charges @ 9 1/2 per cent to its sister concern, have paid handling charges at the same rate to other agents viz., M/s...A.K.Travels, M/s Om Travels and M/s Jet Age Travels.
(ii)
For asst. yrs. 1986-87 and 1987-88 the assessee had paid the handling charges @ 10 per cent to the sister concern of the assessee and...
...in the latter part of this judgment. The main grievance of the appellants centres round the question of levying of appropriate handling charges from various shippers who seek to export manganese ore...and the handling charges for the manganese ore for the said operation were fixed at the rate of Rs 35 per thousand kilograms for one metric ton. These handling charges were inclusive of equipment hire...system, would be levied. Consequently the previous handling charges of Rs 35 were substituted by Rs 30 per M.T According to the writ petitioners this levy of charges of Rs 30 per M.T under the new...
...Balasubrahmanyan, J.:— This revision is directed against the exclusion from the taxable turnover of handling charges, charged separately by a dealer in refrigerators. It was found as a...fact by the Tribunal that handling charges were separately charged for by the assessee to the customers and were not included in the price of the goods sold. On the basis of this finding, the Tribunal...deleted the handling charges from the taxable turnover.2. In this revision, the learned Government Pleader urges that there could have been no handling charges at all at the rate of Rs...
...).4. Facts apropos are that assessee had effected payments totalling Rs. 45,56,334/- as ground handling charges to various companies. Assessee was engaged in the aviation support business and...appeal before the CIT (A). Argument of the assessee was that it was not practicable to deduct tax at source on ground handling charges since the services could be availed only if full payments were made...companies to which assessee had paid the ground handling and other charges had furnished their respective returns of income, computing their income taking into account the amounts received from the...
...to the warehouses maintained by it at Ernakulam and when selling liquor to the customers the Company makes out separate bills for the ex-factory price and for “freight and handling charges”.2...respect of charges for “freight and handling charges” collected from the customers, in the computation of the taxable turnover. The Sales Tax Officer rejected the claim, and the order was confirmed...for “handling charges” of goods from the factories to the warehouse at Ernakulam is liable to be excluded from the taxable turnover and the taxing authorities and High Court were in error in refusing...
...Corporation. Such price formed the basis of assessable value with addition of 1.125% as insurance charges and 1% as handling charges. The customs duty was discharged by the appellant on ATF available...endeavour is to have closest proximity with the actual price. Dealing with addition of loading and handling charges at 1% on notional basis as per Rule 9 of Valuation Rules, the Apex Court... held that when the actual cost towards handling charges are available, notional addition is not legally tenable. It was held to be violative of Article 14 of the Constitution. In the present...
...the railway freight and handling charges in respect of the supply of coal made by the assessees to the buyer's constitute a part of the “sale price” within the meaning of...the turnover relating to railway freight and handling charges. It was their case before the assessing authority, the first appellate authority and also before the Tribunal that they were entitled to...exemption on the turnover relating to railway freight and handling charges in view of the definition of “sale price”. Having regard to the definition of the term “dealer” in section 2(e...
....4,64,457/- towards the net price of the car on road. The opposite party levied Rs.6,000/- as handling charges. At that time the complainant questioned it, but due to the urgency of the vehicle he paid...the amount. The opposite party has no authority to collect any amount in the head of Handling charges. It is against prevailing laws and rules relating to Motor Vehicles in India. It is surprised to...note that service tax is levied upon handling charges. In the invoice, handling charges is included in the category of description of goods. From that itself it is clear that the opposite party...
...year 1979-80, the assessee claimed exemption on transport and handling charges to an extent of Rs. 1,745.15 and Rs. 14,578 respectively, which was stated to be as Rs. 13,507.85 and not the figure as...Pondicherry and two separate bills were made one for the cost of the drinks and another for transport and handling charges. In other words, though the assessee had supplied the drinks at the buyers premises he...had charged for the cost separately and other charges separately by making two bills. In the miscellaneous bill claiming transport and handling charges they were not shown separately but noted totally...
...collection was discovered, on checking of accounts of the assessee for the later assessment year 1979-80. Then, it was found that the assessee had collected sales tax in the guise of “handling charges” for...or purporting to be by way of tax in contravention” of section 22(1) of the Act and that since the collections were made as handling charges, no penalty could be levied under section 22(2...handling charges. In reply, learned counsel for the assessee submits that the Tribunal in coming to the abovesaid conclusion did not take into consideration the material evidence, viz., that similar...
....2. The appellants claim refund of service tax paid on Terminal Handling Charges, in terms of notification no. 41/2007-ST dated 6.10.2007 The said refund claim was originally sanctioned by the...Asstt. Commissioner vide his various orders. However, on appeal, the Commissioner (Appeals) reversed the orders of the Asstt. Commissioner by holding that Terminal Handling Charges are not...charges are nothing but port services upon which the Revenue has already charged service tax. At the time of refund of the said service tax, different stand, by the Revenue that such Terminal Handling...
...denied by the lower authority.2. The brief facts of the case are that the appellant is an exporter and used certain services namely: Terminal Handling Charges, Custom House Agent Service..., Goods Transport Agency Service for export of goods. The appellant filed refund claims under Notification No. 41/2007 ibid. The same were rejected on the ground that Terminal Handling Charges are not...considered the submissions.4. As both issues have been settled by this Tribunal in various judicial pronouncements. For Terminal Handling Charges, this Tribunal has decided the issue in...
.../- sustained by the ld. CIT(A) out of total disallowance of Rs. 14,41,798/- made by the A.O on account of handling charges.6. In the Profit and Loss account filed along with the return of...income for the year under consideration, a sum of Rs. 1,44,17,976/- was debited by the assessee on account of handling charges. During the course of assessment proceedings it was noticed by the A.O that...the claim of the assessee for handling charges was based on self made vouchers and the same was not supported by proper evidence in the form of bills etc. He, therefore, disallowed the handling charges claimed...
...Clause 23 of the Operational Guidelines for procurement of paddy/levy rice (Annexure-III), they were entitled to receive transport and handling charges for purchases at farm gate....
According to Clause 23 of the Operational Guidelines, the District Collector of each district had to fix a rate which was to be then paid to the millers as transport and handling charges.
... charges shall be fixed uniformly for the entire district by the Collector and the rate paid after deducting the transport and handling charges so fixed by the...
...Terminal Handling Charges, in terms of notification no.41/2007-ST dated 6.10.2007. The said refund claim was originally sanctioned by the Asstt. Commissioner vide his various orders. However, on appeal..., the Commissioner (Appeals) reversed the orders of the Asstt. Commissioner by holding that Terminal Handling Charges are not specifically mentioned in the notification.
3. We find that...the issue is no more res integra and stands decided by the various decisions of the Tribunal. It stands held that Terminal Handling charges are nothing but port services upon which the Revenue has...
...handling charges for handling of these spare parts at their service stations. The Revenue was of the view that the handling charges for the spare parts should form part of the taxable value of the service..., as it stood at the relevant time, since the cost of spare parts itself is not includible; therefore, handling charges incurred in respect of such spare parts also will not form part of the...in the show cause notice that handling charges incurred for the spare parts should form part of the taxable value of the services rendered.4. The ld...
...has been merged in State Bank of India. It is alleged that since 2007 the opposite party bank started deducting cash handling charges and at his request stopped deduction of cash handling charges from...the complainant's account. The opposite party-bank again started levying 'cash handling charges' from 07.02.2018. The complainant protested against the said charges vide letter dated 21.02.2018 and....
3. It is further submitted that the opposite party issued a letter dated 04.05.2019 to the complainant stating therein that cash handling charges are applicable from 01.04.2019 to all customers and...
...refund claim of Rs. 12,931/- in respect of service tax paid on services of goods transport agency service and handling charges at port classified under Section 65(105)(h), (zzp), (zn.... Notification No. 41/2007-S.T., dated 6-10-2007 gives an exemption for specified goods only on the fulfilment of the conditions as specified in the notification. The terminal handling charges are not a...worksheet along with the claim mention the services as handling charges and that container handling charges are covered under definition of port services (as clarified by the Board vide Letter F. No...