2011 (7) TMI 692

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..... case - in these cases the show-cause notices issued on 31.07.2001 and 16.08.2002 are not sustainable - Decided in favor of the assessee
Shri Ashok Jindal, Shri S.K. Gaule, JJ. Appearance Ms. Aparna Hirandagi, Advocate for appellant Shri Sanjay Kalra, JDR For Respondent Per Ashok Jindal These appeals are filed by the appellants against the orders confirming the demand on account of service .....

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..... inserted in Rule 2(1)(d) of Service Tax Rules, 1994, defining person engaging the service of C&FA and who pays remuneration or commission to the agent as person liable to pay service tax in relation to service provided by Clearing & Forwarding Agent. On 16.11.1997 sub-clause (xvii) inserted in Rule 2(1)(d) of Service Tax Rules, 1994 which defined person who pays or is liable to pay freight either .....

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..... . She prayed that as the demands are not sustainable the impugned orders be set aside. 4. On the other hand Shri Sanjay Kalra, learned JDR appeared on behalf of the Revenue reiterated the impugned orders and supported the same. 5. Heard both the sides. 6. The issue is that during the impugned period whether the service tax can be demanded from the service recipient through show-cause notice iss .....

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