2006 (12) TMI 12

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l Order No. A/1349/2006-WZB/C-II/(C.S.T.B.), - Dated:- 4-12-2006 - [Order per : Archana Wadhwa, Member (J)]. - The matter has been posted today for deciding upon the appellant's plea of limitation. After hearing both the sides, we find that the show cause notice was issued on 23-6-03 for the period 16-7-1997 to 31-8-1999 on the alleged ground that the appellants, who are basically Commission Age .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... roceedings as to whether the appellant could be considered as clearing and forwarding agents, it can be safely concluded that the appellants were under bona fide belief that they are not covered by the definition of said services. It was under that belief that the appellant did not apply for Service Tax Registration and followed the subsequent procedures. The Revenue has not placed any positive ev .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X