2014 (3) TMI 336

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....pellant. Shri Rakesh Goyal, Addl. Comm. (AR), for the Respondent. ORDER The appeal is directed against Order-in-Appeal No. BR(46)/46/STC/2005, dated 31-10-2005 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. The appellant, M/s. Swagat Freight Carriers Pvt. Ltd. is a freight forwarder and collected charges for the services rendered from the customers by way of docume....

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....warding Agency Service" and since 1-7-2003 they have been discharging Service Tax under "Business Auxiliary Service" on the services rendered by them. Since the impugned demand pertains to the period prior to 1-7-2003, the demand is not sustainable. He also relies on a number of decisions in support of the above contention : (a)    Gudwin Logistics v. CCE, Vadodara - 2012 (26) S.....