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TMI Blog2018 (9) TMI 1665X X X X Extracts X X X X X X X X Extracts X X X X ..... krishnan, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench All these appeals relate to the same appellants, they are heard together and are disposed by this common order. 2. Brief facts are that the appellants are engaged in the manufacture of edible palm oil. Appellants were refining crude edible palm oil and selling the same under their own bran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of penalties under various provisions of law. The said show cause notice also proposed demand of Rs. 41,826/- as service tax liability for the years 2003 - 04 and 2004 - 05 with interest under the category of clearing and forwarding agents service. Both the show cause notices were adjudicated and the adjudicating authority confirmed the demands. In appeal, the Commissioner (Appeals) upheld the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand of service tax under Intellectual Property Right for the normal period of limitation. However, it is contended that the extended period of limitation was invoked in this case; that penalties also cannot be imposed in this matter for the reason that the issue is interpretational. 3.2 With regard to the demand of Rs. 41,826/- relating to C&F Agents service, ld. counsel pointed out that the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with. However, we find merit in the contention put forward by the appellant regarding penalty. As the issue was interpretational, the penalties imposed in this regard vide Order-in-Original No. 5/2008 dated 15.9.2008 is set aside. So ordered. 6.1 In respect of Appeal No. ST/269/2010, the service tax demand on Intellectual Property Right has also been conceded for the normal period. The said de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Service, following the ratio in Kulcip Medicines (P) Ltd. (supra), the demand is unsustainable and requires to be set aside, which we hereby do. So ordered. 6.3 In respect of Appeal No. ST/595/2010, as the refund claim pertains to demand of Rs. 1,74,782/- with interest which has been upheld supra, no merit is found in this appeal for which reason the appeal is dismissed. (Dictated and pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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