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TMI Blog2013 (11) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... i Rakesh Goyal, 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy services 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me within 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 Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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