2025 (1) TMI 314

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....s the following Show Cause Notices and Statements of Demand issued under Section 73 of the Finance Act, 1994: S.No. SOD / SCN No. Date Period of Demand Service Tax demanded (In Rs. ) 1 SCN : 238/2012 14.06.2012 April 2008 to November 2011 26,39,153 2 SOD : 14/2013 11.02.2013 December 2011 to March 2012 9,897 3 SOD : 156/2014 18.06.2014 April 2012 to June 2012 55,79,276 4 SCN : 236/2014 16.09.2014 July 2012 to March 2013 1,55,70,769 5 SCN : 32/2016 13.04.2016 April 2013 to March 2015 4,21,84,332 6 SOD : 13/2018 05.04.2018 April 2015 to June 2017 4,01,67,336 3. The case of the petitioner is that the petitioner was providing Goods Transp....

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....t part of the demand confirmed vide Impugned Order dated 26.10.2021 is also liable to be dropped as time barred. 7. In this connection, a reference was also made to the decision of the Hon'ble Supreme Court in Nizam Sugar Factory Vs. Collector of Central Excise, A.P., (2006) 11 SCC 573 / 2006 SCC OnLine SC 455 and in Hyderabad Polymers Private Limited Vs. Commissioner of Central Excise, Hyderabad, (2006) 11 SCC 578 / 2004 SCC OnLine 345. 8. Learned Senior Standing Counsel for the respondents on the other hand would submit that the Impugned Order dated 26.10.2021 does not warrant any interference under Article 226 of the Constitution of India. 9. It is submitted that at best the petitioner can challenge the Assessment Order for ....

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.... services for which payment has been made by the service provider shall be provided by the third party; vi. the payment made by the service provider on behalf of the recipient of service has been separately indicated in the invoice issued by the service provider to the recipient of service; vii. the service provider recovers from the recipient of service only such amount as has been paid by him to the third party; and viii. the goods or services procured by the service provider from the third party as a pure agent of the recipient of service are in addition to the services he provides on his own account. Explanation 1.- For the purposes of sub-rule (2), "pure agent" means a person who - (a) enter....

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.... indeed incurred expenses as pure agent on behalf of the customers / clients, the decision of the 2nd respondent in the Impugned Order-in-Original 16-21/2021 vide DIN No.20211059TK0000555CB8 dated 26.10.2021 will not warrant any interference. 16. However, the fact remains that the petitioner is providing Clearing and Forwarding Services and that of a Goods Transport Agent (GTA) / Goods Transport Operator (GTO). 17. During the course of audit of accounts of the Unit by the Internal Audit Group of Service Tax Commissionerate, several expenses would have been incurred by the petitioner from various ancillary service providers as pure agent of the customers / clients for whom, the petitioner was providing such services viz., Goods Transpo....