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TMI Blog2008 (10) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... gross amount for the purpose of service tax as consignment agent – since there is one contract for providing the service of consignment agent, respondent is liable to pay tax on the gross amount received as consignment agent - impugned order is not sustainable and set aside – demand also not time-barred - ST/336/07 & ST/M/1197/07 & 361/08 - ST/328/2008(PB) - Dated:- 14-10-2008 - S. S. Kang, Vic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss amount for the purpose of service tax as consignment agent. 3. The contention of the revenue is that there is a composite contract whereby the respondent is appointed as a consignment agent and as per the agreement, the handling and storage iron and steel materials of the company is the part of the contract. Therefore, the gross amount received as a consignment agent under the composite co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the handling charges and transport charges are not to be included in the assessable value for the purpose of imposition of service tax. The respondent relied upon the decision of the Tribunal in the case of E.V.Mathai Co. vs CCE, Cochin reported in 2003 (157) ELT.101 and the same has been followed by various decisions of the Tribunal such as Keralam Enterprises vs CCE ST, Cochin r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent agent and the respondent is liable to pay service tax on the gross amount received as consignment agent as per the contract. The finding of the Commissioner (Appeals) is that the demand is time barred. We find that earlier show cause notice was issued as the respondent had not filed any return and they also paid service tax late. The respondent never disclosed to the revenue that they are not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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