2023 (7) TMI 1171

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....cts of the present case are that the appellant are providers of "Steamer Agent Service" (Goods Transport Agency, Business Auxiliary Service, Business Support Service and Storage & Warehousing Services) and they are registered under service tax and regularly filing the returns. A show cause notice dated 21.10.2010 demanding the service tax on the amount of Rs. 67,99,554/- received from M/s. Vardhaman Industries Ltd. Rajpura on the ground that the appellant has provided clearing and forwarding services to Vardhaman Industries, Rajpura. The appellant filed rely to the show cause notice stating that the amount paid by M/s. Vardhaman Industries was towards ocean freight, terminal handling charges and Bill of lading charges and that no service of....

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....ices provided by the appellant fall under the category of "clearing and forwarding agent Services". He further submitted that the Ld. Commissioner (Appeals) has traversed beyond the scope of the notice by holding that the service provided by the appellant relating to terminal handling services and bill of lading are classifiable under steamer agent services. 7. Ld. Counsel further submitted that it is a settle position of law that the Department cannot traverse beyond the scope of show cause notice and cannot resort to a new classification other than that proposed in the show cause notice. For this submission, he relied upon the following decisions as held under: (i) CC, Mumbai v. Toyo Engineering India Ltd. : 2006 (201) E.L.T. 513 (S.C.....

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.... also submitted that only such services which are rendered to the shipping line are to be considered as steamer agent service. He also submitted that the entire demand is barred by the limitation because the demand pertains to the year 2005-06 and the show cause notice was issued on 21.10.2010 by invoking the extended period of limitation but the ingredients for invoking the extended period of limitation is not present in the instant case. 10. On the other hand, Ld. AR reiterated the findings of the impugned order. 11. After considering the submissions of both the parties and perusal of the material on record, we find that admittedly original show cause notice dated 21.10.2010 was issued demanding service tax under the category of clearin....