2007 (11) TMI 291

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....he Appellant. Shri Samir Chitkara, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - An amount of Rs. 26,20,292/- stands confirmed against the applicant/appellants as service tax leviable on services provided as clearing and forwarding agent of M/s. IPCL, along with imposition of identical penalty amount in terms of the provisions of Section 76 of the Finance Act, 1994. In....

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....eel, at this prima facie stage, that the services provided by the applicants/appellants have to be considered as C&F Agent's services. 3. At this stage, the learned Advocate submits that since the demand was dropped by the original adjudicating authority on merits the question of limitation has not been gone into by the authorities below. The demand for the period September, 1999 to October, 20....