9911796707
TMI Blog2023 (9) TMI 1438X X X X Extracts X X X X X X X X Extracts X X X X ..... ident from the records and the reports submitted by the ld.Commissioner, Jamshedpur that the appellant has not received any amount towards marketing agency agreement, therefore, the question of demanding service tax does not arise. There are no merit in the impugned order and the same is set aside - appeal allowed. - HON BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL) And HON BLE MR.K.ANPAZHAKAN, MEMBER (TECHNICAL) For the Appellant : Dr.Samir Chakraborty,Sr.Advocate Shri Abhijit Biswas,Advocate for the For the Respondent : Shri Mihir Ranraj, Special Counsel ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order wherein the demand of service tax under the category of support of services o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry and, for the same, Consignment Notes were issued by the transporters. On receipt of the material at the stockyard, the duty element thereof is posted at the RG23D Register as per the invoice received. Thereafter the finished products are sold to TSL s designated/identified customers under invoices issued by TCIL as their consignment Agent. While selling the finished products from the stockyards the same duty is posted in the RG23D Register, the Consignment Agent who handles the material at the stockyards thereafter raises Handling Charges Bill on TCIL wherein the service tax payable for such handling services is clearly stated along with cess payable thereon. It is this service tax amount and cess thereon paid, of which cenvat credit i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for transporting the job-worked goods to various stockyards of TSL, discharged freight and also paid appropriate service tax under GTA services and availed cenvat credit thereon. M/s TSL reimbursed the freight charges on actual basis but it is the contention of the appellant that they neither charged nor reimbursed the amount paid. The allegation of the Revenue is that the appellant was providing marketing and consignment agency services to TSL. It is his submission that the appellants have not received any amount except conversion charges and freight charges for transportation of goods from the factory of the appellants to various strockyards/consignment. Therefore, they are not liable to pay service tax under the category of Business Su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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