9911796707
TMI Blog2024 (12) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... URT] - It is found that the service tax demand along with interest and imposition of penalties under the provisions of the Finance Act, 1994 during the relevant period are not sustainable. The impugned order is set aside and the Appeal is allowed. - P. A. AUGUSTIAN (JUDICIAL) AND MR. PULLELA NAGESWARA RAO, MEMBER (TECHNICAL) Mr. R. Dakshina Murthy, Advocate for the Appellant Mr. Neeraj Kumar, Authorised Representative for the Revenue ORDER M/s Vijayalaxmi Transport Company, appellant a proprietary concern was discharging service tax on the services provided to M/s Vasavadatta Cements under the category of Clearing and Forwarding Agent services. 2. The facts briefly stated are the appellant received cement in wagons at Hubli Railway Statio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e computation of the service. Hence, loading, unloading and station charges including the godown unload and direct party unload charges, are includable in the taxable value. The appellant in his statement dated 11.08.2004 has stated that their services would fall under the category of 'Cargo Handling Service'. The adjudication authority confirmed the demand along with interest and imposed penalty. The appellant s appeal before Commissioner (Appeals) was dismissed. Hence the present appeal before the Tribunal. 3. The appellant in their submissions have contended that; the activities carried by them are not classifiable under the 'Clearing and Forwarding Agent' services as they were not undertaking any custodial warehousing op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that even assuming but not admitting, if the tax is payable under Clearing and Forwarding Agent' Service, no service tax is payable on reimbursements as per the following judicial decisions: a. CCE Vs. G.D. Enterprises 2017(52) STR 161(T). b. CST Vs. Sangamitra Services Agency, 2014(33) STR 137(Mad). c. Pinnacle Shares Registry Pvt Ltd Vs. CST 2015(40) STR 194(T). d. S.K. Enterprises Vs. CCE, 2008 (10) STR 171(T-Bang). Appeal dismissed by Hon ble Apex Court -2009 (14) STR 120 (SC). e. Keralam Enterprises Vs. CCE, 2008(9) STR 503 (T-Bang). Appeal dismissed by Hon ble Apex Court - 2010(18) STR J158(SC). f. Nandini Warehousing Corporation Vs. CCE, 2007 (8) STR 511(T-Bang). Appeal dismissed by Hon ble High Court of Karnataka - 2015(39) STR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice tallies with the ledger expenditure account. This establishes beyond doubt that the amounts were expended on actuals. The appellant further submitted that they have paid service tax on service portion and also were filling ST-3 returns, regularly. Hence the department should have issued the notice within one year from the date of filling of the ST-3 return under Section 73 of the Finance Act, 1994. The appellant has enclosed copies of ST-3, for the period April 1994 to September 2003. 8. The appellant submitted that they commenced paying service tax on the entire value from April 2006 after Rule 6(8) of the Service Tax Rules, 1994 was omitted. The Appellant had paid service tax of Rs. 2,21,015/- for the period from 2004 to 2006, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. The appellant has received reimbursement of the expenses incurred towards loading, unloading and cleaning of the railway wagons from M/s. Vasavadatta Cements. They have contended that they followed Rule 6(8) of the Central Excise Rules, 1994 prevalent during their relevant time and immediately after omission of the rule on 19.04.2006 they have started paying tax on the reimbursement portion also. Further the appellant contended that in the cases cited at para 2, supra the Commissioner (Appeals) on identical facts has held that the activity carried would fall under 'Cargo Handling Service' and not under 'Clearing and Forwarding Agent' services. 13. Further the appellant has raised the issue of limitation since the show c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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