2013 (11) TMI 255

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ra, Adv. For the Respondent : Shri Rakesh Goyal, Addl. Comm. (AR) PER : P R Chandrasekharan The appeal is directed against Order-in-Appeal No. SVS.468/NGP-1/ST/2005 dated 23/12/2005 passed by Commissioner of Central Excise & Customs (Appeals), Nagpur. 2. The appellant, M/.s Hariram Packaging & Polymers, entered into two agreements with M/s. Haldia Petrochemicals Ltd., Kolkata. One agre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and Rs. 5,28,841/- towards Del Credere Agency services rendered by them during the period June 2001 to May 2003. In both cases, services were classified under 'Clearing & Forwarding Agency Service". The appellant discharged the service tax liability for the services rendered as Consignment Stockist/Agent along with interest. However, they disputed the liability in respect of the Del Credere Agency....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that Del Credere Agency Service does not come within the purview of Clearing & Forwarding Agency Service and are classifiable under "Business Auxiliary Service". Since the services were rendered prior to 01/07/2003, prior to the introduction of service tax levy on "Business Auxiliary Services", demands are not sustainable in law and accordingly she prays for allowing the appeal. 4. The Ld. Add....