2024 (2) TMI 1159

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....e" is confirmed. 2. The facts of the case are that the appellant is engaged in the manufacture and sale of excisable goods. The appellant entered into an agreement with M/s Tata Steel Limited for manufacturing job as Conversion Agent of Tata Steel Ltd. (TSL). The appellant operated as Conversion Agent of TSL in terms of the Conversion Agency Agreement. The appellant was also appointed as Consignment Agent of TSL for handling the said converted steel material on, inter alia, the terms and conditions set out in the Consignment Agency Agreement. With reference to the said Conversion Agreements, a third Agreement was entered into by and between TCIL and TSL, where under TCIL was appointed as Marketing Agent for marketing of TSL's products co....

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.... and by way of input service, in its factory. 2.3 Thereafter, it is evident that the service in question rendered by TCIL during which its Consignment Agent carried out the handling job on which service tax is payable and was paid has nothing to do with any service rendered or to be rendered by TCIL under the Marketing Agency Agreement with TSL. 2.4 The Revenue is of the view that in terms of Marketing Agency Service, the appellant is providing the services under the category of "support of services of business and commerce" and liable to pay Service Tax thereon. 2.5 Therefore, the proceedings were initiated against the appellant for demanding the same. 2.6 The matter was adjudicated and the demand of service tax was confirmed. ....

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...., we set aside the demand raised against the appellant. 7. In view of the above, we set aside the impugned order and allow the appeal with consequential relief, if any. (Dictated and pronounced in the open court) ============= Document 1 191. GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE: JAMSHEDPUR C.No. V(30)24/Rev/JSR-IV/2011/11783 To Shri D.K.Acharyya, Retd. Member, CBEC. 10-A, Lake View Road, 2nd Floor, Kolkata- 700029. Phone No. 033-24659778, Mobile-09830196140 Sir, Dated: 13.09.2013 Subject: Stay Petition No.ST/S/125/12 in Appeal No.ST-63/12 filed by M/s Tinplate Company of India Limited, JSR against the Order- Order-in-Original No.29/S.Tax/Commr./2011 dtd.24.....

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....of BSS. The payments received by TCIL in terms of the Consignment Agent's Agreement are also taxable in their hands and form part of a separate case and hence in the present case, service tax demand has been made on taxable value equal to the reimbursed freight amount. As TCIL are availing credit of service tax paid on freight they are not "pure agents" of TSL as defined under Rule 5(2) of Service Tax (Determination of Value) Rules, 2006 and are hence not allowed to exclude the cost incurred from the value of taxable service. The desired report and comments point wise are as hereunder: 1. So far claim of TCIL about double taxation of same service is concerned, the contention of TCIL is flawed. While TCIL was....