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TMI Blog2010 (3) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... erials and its loading into vehicle, transportation and loading at factory. Held that- the show cause notice was not issued within the prescribed time-limit. There was no suppression of facts on the part of the appellant. The show cause notice issued on 9-11-2004 was issued for the services of delivery of sugar, its loading in vehicles and transportation, unloading/loading in train and delivery of other materials at the factory site, was not undertaken by the appellant as alleged in the show cause notice. Hence, there is no merit in the impugned order and the same is set aside. Appeal is allowed. - ST/22/2007 - A/127/2010-WZB/C-II/CSTB - Dated:- 11-3-2010 - S/Shri B.S.V. Murthy, Member (T) and Ashok Jindal, Member (J) Shri A. Hidaytu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty under Sections 76 and 77, and (d) levying interest under Section 75 of the Finance Act, 1994. Aggrieved from the same the appellants are before us. 2. Shri A. Hidaytullah, learned Sr. Advocate appeared on behalf of the appellants and submitted that activities undertaken by the appellants are to cutting of sugarcane, its loading into vehicles and transporting the same upto the sugar factory. On the other hand, the appellants were issued a show-cause notice firstly for 'Clearing and Forwarding Services' and secondly for 'Services of the delivery of sugar, its loading into vehicles and transportation, unloading/loading to train and delivery of other materials.' He further submitted that the department, earlier treated their services as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , transportation and loading at factory side. Demand in both the show cause notices is for the same period and for the same amount. We find that the show cause notice issued on 28-3-2003, the demand for service tax under the category of 'Clearing and Forwarding Agent' is not sustainable as the activities taken over by the appellant does not qualify the definition of 'Clearing and Forwarding Agent', as the activity is only cutting of sugarcanes and its loading and transportation up to the sugar factory. The activity of cutting of sugarcanes and it loading and transportation upto the sugar factory is not the services of 'Clearing and Forwarding Agents.' We, further find that the second show cause notice was issued to the appellants cover the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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