2005 (3) TMI 4

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder passed by Commissioner (Appeals) vacating a demand of ser vice tax confirmed against the respondents by the original authority. During the period of dispute (16-7-1997 to 31-8-1999), the respondents had got their goods marketed through their consignment agent, for which the latter was paid a commission. A demand of service tax on the service rendered by the consignment agent to the respondent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ents submits that the service, rendered by their consignment agent was not in the nature of "Clearing and Forwarding" service and hence not exigible to service tax as held by this Tribunal in Mahavir Generics v. CCE, Bangalore - 2004 (170) E.L.T. 78 (Tri.-Del.). Even otherwise, according to learned Counsel, the demand of service tax raised by the department is heavily time-barred inasmuch as the d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Tribunal's decision in Mahavir Generics (supra), wherein it was held that the activity of supplying goods on consignment basis and getting them sold to customers through consignment agent was not within the purview of "Clearing and Forwarding" and hence service tax was not leviable thereon. Apart from this, as rightly pointed out by learned Counsel, the demand of service tax in question is tim....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 65 ibid in relation to the limited period 16-7-1997 to 16-10-1998 under Section 116 of the Finance Ad, 2000, whereby recipients of 'Goods Transport' service and 'Clearing and Forwarding' service were defined as "assessees". Further, for the aforesaid limited period, Parliament declared that "any action taken or anything done or purported to have been (i) taken or done at any time during the peri....