2010 (2) TMI 171

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eing consignment agents and stockists are not liable to pay service tax, as they are neither clearing agents nor forwarding agents. In the light of the decision of CCE v. Kulcip Medicines (P.) Ltd. 2009 -TMI - 33117 - PUNJAB AND HARYANA HIGH COURT, held that- appellant being a consignment agent, is not liable to pay service tax under the category of C&F agent. Thus, allow the appeal. - 2 OF .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stockists are not liable to pay service tax, as they are neither clearing agents nor forwarding agents. 3. A demand of service tax of Rs. 1,73,952 raised by the Adjudicating Authority was confirmed against the appellant, vide Order-in-original dated 7-3-2005. 4. The appellant has filed the appeal, which was allowed by the Commissioner (Appeals), vide order dated 15-9-2005 (Annexure P6), whe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... od of limitation under section 73 of the Finance Act? (iii) Whether the extended period of limitation could be invoked in the absence of any allegation justifying any period of invocation? 6. Learned counsel for the appellant has placed reliance on CCE v. Kulcip Medicines (P.) Ltd. [2009] 20 STT 264 (Punj. Har.), wherein the view taken by the Tribunal in Mahavir Generics's case (supra) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X