2009 (3) TMI 177

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..... egi, SDR, for the Respondent. [Order]. - Ld. Advocate appearing for the appellants submits that service tax for the period 2001-02 to 2004-05 stands confirmed against them by way of issuance of show cause notice on 31-8-2006, by holding the applicants, who are consignment agents, liable to pay tax as, Clearing and Forwarding Agents. He submits that law during the relevant period was interpreted b .....

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..... nd of limitation itself. 2. I agree with the ld. Advocate that the decision before the Larger Bench judgment in the case of Medpro Pharma Pvt. Ltd., were to the effect that consignment agents are not liable to pay tax as C & F. It is well settled law that, when there are favourable or contradictory decisions holding the field, entertaining bona fide belief by an assessee cannot be faulted upon. A .....

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