2017 (10) TMI 848

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....or oil companies, they are also supplying imported LPG to other contracted oil companies and get storage rent of Rs. 800/- PMT for LPG. The Revenue entertained a view that the appellants have rendered a taxable service under the category of Clearing and Forwarding Agency (C&F) Service in terms of Section 65(25) read with Section 65(105)(j) of Finance Act, 1994. Accordingly, proceedings were initiated against the appellant to demand and recover service tax under the said category for the period 01/04/2002 onwards. The appellant discharged service tax on this consideration treating their activity as storage and warehousing service for the period effective from 15/08/2002. As such, the proceedings to demand service tax is restricted to 01/04/2....

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....s that the appellant did make the agreement details available to the Department when they have applied for registration for service tax under storage and warehousing service in 2002 itself. The notice issued on 06/07/2005 covering the period April to August 2002 is clearly hit by limitation. There is no element of suppression, misdeclaration etc. on the part of the appellant. 4. The learned AR supported the findings of the lower authority. He submitted that though the goods were imported by the appellant, upon storage the further disposal is in terms of requests made by other oil companies. The original authority is correct in holding the appellant as agent of other oil companies. It is clear that the amount of Rs. 800/- PMT collected cann....