2007 (9) TMI 50

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....ns is for waiver of pre-deposit and stay of recovery and the other is for out-of-turn disposal of the appeal. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be disposed of at this stage. Accordingly, after dispensing with pre-deposit and allowing the application for out-of- turn disposal of appeal, we take up the appeal. 2. The lower au....

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....missioner, 2006 (3) S.T.R. 321 (Tri. - LB.), wherein it was held that 'Clearing and Forwarding Agents' service' required a connection with clearing and forwarding operations and that mere procurement of orders would not amount to clearing and forwarding activity. Counsel submits that the show-cause notice itself was issued in the light of the Tribunal's decision in the case of Prabhat Zarda Factor....

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....ced on record. Letter dated 13-10-2003, issued by the Superintendent of Central Excise to the appellants says that the latter is liable to pay service tax on the commission/overriding commission collected by them from M/ IBM Singapore in the category of 'Clearing and Forwarding Agents Service '. This letter also demands service tax for the period 2000-01 to 2001-02. Letter dated 12-11- 2003 of the....

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.... the nature of the service rendered by the appellants to M/s. IBM during the material period, the departmental authorities themselves landed the assessee in total chaos and confusion. They are, therefore, not entitled to allege that the assessee did anything or omitted to do anything with intent to evade payment of service tax. Admittedly, the show-cause notice was issued beyond the normal period ....