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TMI Blog2011 (4) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... e memo of appeal filed by the Revenue that the findings of Commissioner (Appeals) on limitation does not stand challenged by them. There is no ground implicit or explicit in the memo of appeal dealing with the findings of Commissioner (Appeals) on limitation - Appeal is disposed of - 355 of 2006 - ST/162/2011 - Dated:- 25-4-2011 - Ms. Archana Wadhwa, Mr. M. Veeraiyan, JJ. Appeared for App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent are covered in the category of C F agents. In respect of the said three MOUs, he has extended the benefit to the respondent on the point of limitation, thus confirming the demand falling within the limitation period. The respondents are not in appeal against the said order of the Commissioner (Appeals) and have accepted their tax liability for the period which falls within the limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies being undertaken by them. Ld. Advocate appearing for the respondent submits that there is no such connection between the invoices raised by the appellants towards loading/unloading etc. and they only reflected upon the commission charged by the respondent for the activity of Del Credere. 4. After considering the submissions made by both the sides on the above issue, we find that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000 to 31.8.2005 and the Show Cause Notice was issued on 1.2.2006. While dealing with the respondent s plea of limitation, the Commissioner (Appeals) has observed as under :- The Appellants has registered them under the category of Cargo handing agency services and Business Auxiliary services and paying Service Tax, the department has not objected such registration or S.T. returns submitted by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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