2013 (8) TMI 216

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....ory of Business Support Service for the period 2005-06 to 2009-10. The Commissioner confirmed the demand of tax of Rs.74,25,412/- along with interest and penalty. 2. The learned advocate submits that on the same issue for the earlier period, Revenue initiated proceedings under the category of Storage and Warehousing Services and confirmed the demand of tax which is pending before the Commissioner (Appeals). He further submits that that activity of the foreign agent would show that, it may be covered under Clearing & Forwarding Agency Service. He submits that in this case the agent's role is very specific as clearing and forwarding agent covered under Section 65 (105) (i) of Finance Act, 1994, and admittedly the entire service was rendere....

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....intent to evade payment of tax. It is contended that there is no res judicata in taxation law. 4. After hearing both sides and on perusal of the records, we find that the Commissioner has narrated the details of the services rendered by the foreign agent as under :-    20. I also find that there was a service agreement entered by the noticee with A&S on 29.06.2009 for receiving logistics services from A&S. The services would be to   Logistics services for Comstar.   A&S would provide the warehousing services using their warehouse facilities, information system comprising of the Warehouse Management system, communication facilities, and the service of log on with the noticee's India and Europe information ....