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TMI Blog2007 (4) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee as C/F agent – ratio of the decision relating to GTO service is equally applicable to the present case relating to C&F service - demand and penalty set aside - S/8/2003 - 390/2007 - Dated:- 9-4-2007 - [ORDER] 1. The appellants in this appeal had received "Clearing Forwarding Agents Service" during July 1997 to March 1998 but had not filed service tax returns or paid tax. A show- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elating to C F service inasmuch as, in the case of L.H. Sugar Factories Ltd. Vs CCE Meerut, 2004 (165) ELT 191 (Tribunal) affirmed by the apex court in CCE Vs. L.H. Sugar Factories Ltd . 2005 (187) ELT 5 (SC), which was followed in final order dt. 1.12.2006 ibid, the question whether service tax was leviable on C F service for the aforesaid period had also been considered and decided in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 71A 73 of the Finance Act, 1994. It is contended that "both the service provider filing return under Section 70 and the service recipient filing return under Section 71A are to converge necessarily at Section 71 for the purpose of verification". It is contended that the service recipient, required to file self-assessed tax return under Section 71A, is also covered within the ambit of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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