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TMI Blog2013 (12) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... f or through his agent for the transportation of the goods, subject to the consignor or consignee of goods as mentioned in clause (a) to (g) is mentioned therein. M/s. Ringo Cargo Care, a proprietorship firm is not covered in clause (a) to (g) of the said Rule. In the present case, the applicant has not mentioned the name of the importers in the consignment note and prima facie, the applicant is l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the C F Agent. They have sent the goods to the importer through Ringo Cargo Care as a C F agent. It is submitted that freight was paid by the importer and therefore in terms of Rule 2(1) (d) (v) of Service Tax Rules, 1994, they are not liable to pay tax. According to them, importer is liable to pay tax. He also submits that demand is barred by limitation. It is contended that there is earlier s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to pay tax. It is contended that the present SCN is in different context and therefore earlier SCN cannot be applied here and therefore extended period of limitation is rightly invoked. 4. After considering the submissions of both sides, we find that in terms of Rule 2 (1) (d) (v) of Service Tax Rules, 1994, person liable for paying service tax in relation to taxable service provided by a good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal. In view of that, taking into account the entire facts and circumstances, we direct the applicant to deposit Rs.2,00,000/- (Rupees Two lakhs only) within 6 weeks. Upon such deposit, pre-deposit of balance tax, along with interest and penalty shall stand waived and recovery thereof stayed during pendency of appeal. Compliance to be reported on 4.7.2013. (Dictated and pronounced in open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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