2008 (2) TMI 167

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.... [Order] - 1. After examining the records and hearing both sides, I note that the lower appellate authority, pursuant to a remand order of this Bench [final Order No. 808/2005, dated 3-6-2005] = 2006 (1) S.T.R. 13 (Tribunal) confirmed demand of service tax of Rs. 70,143/- against the appellants. Penalties have also been sustained by the appellate authority. In the remand order, a view was taken ag....

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....e-barred inasmuch as, for want of evidence, against the assessee of intention to evade payment of service tax, the larger period of limitation was not invocable against them. It is submitted that the assessee was in constant correspondence with the department since 2001 on the question whether service tax was payable on the commission collected by them from the manufacturer of excisable goods. It ....

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....nt and that, in respect of grey cement, they paid service tax. Their objection is only in respect of the commission collected in relation to white cement. It is argued that the assessee has no valid reason to resist levy of service tax in relation to white cement, having voluntarily paid service tax in relation to grey cement. 3. The argument of both sides are appealing in their own ways. The f....

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....1, they stated that they were C&F agent for M/s. Grasim Industries Ltd. This letter also refers to 'service agent contract'. The subsequent letters exchanged between the assessee and the department also contain references to such agreements. But no copy of any agreement has been produced to enable this Bench to take a view. Apparently the correspondence started in December, 2001 only. There was no....