2009 (6) TMI 55

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..... rised Representative Sh. Atul Gupta submits that by virtue of adjudication order dt.11.9.06, the ld. authority came to a conclusion that godown rent received shall not be liable to service tax under C&F Agency since an entry 'Storage & warehousing' to tax rental income from godown was incorporated into the statute book from 16.8.02. 2. After passing the adjudication order, in order to protect th .....

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..... after 16.8.02 to March, 2004. 4. Ld. DR submits that godown rent is an incidental income received while providing service by a C&F Agent. Therefore, the review order was passed appropriately. 5. Heard both sides and perused the records. 6. There is no dispute that godown rent or warehousing rent has been brought to tax w.e.f. 16.8.02. Sub-section (102) has been incorporated into Section 65 to .....

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..... f order dt.11.9.06 reviewed. 7. The appellant brought to our notice that a separate show cause notice dt.13.9.06 has been issued to tax godown rent received after 16.8.02. Ld. Commissioner passed revision order on 16.5.07 and that is only after SCN dt.13.9.06 was issued to tax godown rent received after 16.8.02. The revision order has also taxed godown rent received before 16.8.02. The appellant .....

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