9911796707
TMI Blog2013 (11) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... ll ensure the proper repayment of the value of the goods sold by the IPCL to its customers - revenue contended that service rendered by the respondent to the IPCL has to be considered as clearing and forwarding Agent as defined under the Finance Act, 1994 – Held that: - . Combined reading of the definition of C&F agent under the Finance Act under Section 65(25) and the meaning of Del Credere Agent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, Addl. Comm. (AR) PER : P R Chandrasekharan The appeal is directed against Order-in-Appeal No. SVS.468/NGP-1/ST/2005 dated 23/12/2005 passed by Commissioner of Central Excise Customs (Appeals), Nagpur. 2. The appellant, M/.s Hariram Packaging Polymers, entered into two agreements with M/s. Haldia Petrochemicals Ltd., Kolkata. One agreement was a Del Credere Agency agreement as per w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices rendered by them during the period June 2001 to May 2003. In both cases, services were classified under Clearing Forwarding Agency Service". The appellant discharged the service tax liability for the services rendered as Consignment Stockist/Agent along with interest. However, they disputed the liability in respect of the Del Credere Agency Services rendered by them. The notice was adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the purview of Clearing Forwarding Agency Service and are classifiable under "Business Auxiliary Service". Since the services were rendered prior to 01/07/2003, prior to the introduction of service tax levy on "Business Auxiliary Services", demands are not sustainable in law and accordingly she prays for allowing the appeal. 4. The Ld. Additional Commissioner (AR) appearing for the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
