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TMI Blog2023 (12) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... roduce - N/N. 13/2003-ST dated 20/06/2003 - extended period of limitation - HELD THAT:- The Jute per se is being traded in the Commodity Exchange for being bought or sold. On the other hand, the Hessian Cloth manufactured by the Appellant by using this jute is a separate independent commodity which is being bought and sold for different purposes. The Hessian Cloth does not fall under the category of Agricultural Produce as per the definition given in the Explanation given in the Notification No. 13/2003-ST dated 20/06/2003 - The reliance placed by the Appellant in the case of M/S. GLENWORTH ESTATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, SALEM [ 2023 (5) TMI 1193 - CESTAT CHENNAI] , is distinguishable and cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Authority for the limited purposes and for quantifying the demand for the normal period in respect of the Business Auxiliary Services and for quantifying the demand for the normal period in respect of the Renting of Immovable Property services in respect of the rent received on account of commercial properties - appeal allowed by way of remand. - HON BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL) AND HON BLE MR. K. ANPAZHAKAN, MEMBER (TECHNICAL) APPEARANCE : For the Appellant : Mr. Pulak Saha Mr. Bikash Gupta, both FCA. For the Respondent : Mr. Joydip Chattopadhyay, Authorized Representative. PER R. MURALIDHAR: The Appellant is engaged in manufacture of jute products. They have been exporting Hessian Cloth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST, Salem-2023 (5) TMI 1193- CESTAT, Chennai, wherein the issue was as to whether the Black Tea can be considered as agricultural produce for granting such exemption. The Tribunal has held that even when the Black Tea is marketed as such [and not the green Leaf tea], the same would be classifiable as agricultural produce . Accordingly, he submits that the confirmed demand is liable to be set aside on merits. 4. He further submits that all the commissions paid to the Commission Agent were properly reflected in the Profit Loss Account and Balance Sheet and the data was collected by the Audit Department only from their Balance sheet. Therefore, there is no suppression on their part. They are also regularly filing their ST Returns and wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent with effect from 20/06/2010, Renting of Immovable Property per se can be made liable for Service Tax payment. 6. He further submits that on account of these decisions and amendment carried out on 20/06/2010, the issue is that of interpretation and hence the extended period could not have been invoked in respect of the confirmed demand on renting of immovable property services. 7. The Learned AR reiterates the findings of the lower authorities and states that Jute per se is tradable and marketable product. Hessian Cloth is a different manufactured product and the same cannot be classified as agricultural produce . Accordingly, he submits that on merits, the Adjudicating Authority has correctly confirmed the demand of Rs. 56,52,175 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Returns. Therefore, we do not find any case have been made out towards suppression of facts. Accordingly, we hold that the demand in respect of the extended period is liable to be set aside on account of limitation. We do so. 12. In respect of the confirmed demand of Rs. 25,49,689/- on Renting of Immovable Property, since the amendment has been brought in with effect from 20.06.2010, the Service Tax is not leviable for the period prior to this date. The demand for the extended period is also legally not sustainable. Moreover, the Appellant claims that they can produce evidence with regard to the receipt of amounts on account of renting of immovable property for residential purposes and for commercial purposes separately, which was not cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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