9911796707
TMI Blog2008 (9) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Order passed casting liability, is devoid of merit - prima facie case not in favour of Revenue - Considering the fact that nothing could be brought out by Revenue to substantiate its case, there shall be no pre-deposit of the demand - ST/122/2008 - S-702/KOL/2008 - Dated:- 8-9-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) Shri Arun Kanti Bhattacharjee, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L. These all come within the function of C F Agent. Therefore, the services provided by VSL is a C F Agent's service as defined under Section 65 of the said Act and therefore VSL were liable to discharge Service Tax liability accordingly." 2. Shri A.K. Bhattacharjee, ld. Consultant appearing for the Appellant submitted that the Appellant has not at all provided Clearing and Forwarding Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich has come into force from 10-9-04. Prior to such period, there shall be no levy of service tax. 3. Ld. DR appearing for Revenue submitted that error was committed by the ld. Adjudicating authority in the Order of Adjudication for which review was done considering various materials on record and ld. Commissioner came to a proper conclusion that entire gamut of services provided by the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. We are neither able to find a prima facie case in favour of Revenue nor any evidence that shall go to suggest that the Appellant's case shall be dealt as Clearing and Forwarding Agency. When their contention was in respect of job workers who received payments for services provided and that was purely labour charges, taxability under Clearing and Forwarding Agency shall be tested in regular he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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