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2017 (10) TMI 848 - CESTAT BANGALOREClassification of services - C&F Agent service - appellant supplied imported LPG to other contracted oil companies and getting storage rent - Held that: - the appellant has never acted as an agent of other oil companies. In fact the LPG as imported is owned by the appellant. He is selling some part of it as per the requirements of other oil companies. They are charging certain amount as a rent for storage and upkeep of this LPG. We find any such arrangement, there is no obligation of C&F agency work. In fact, the appellant is not preparing any documents on behalf of other oil companies for selling / clearing the LPG to any third party - demand not sustainable. Extended period of limitation - Held that: - the appellant came forward and got themselves registered for service tax in August 2002 itself. Hence the present demand notice issued on 06/07/2005 based on such contractual arrangement, which is in the knowledge of the Department for many years, is clearly hit by limitation. Appeal allowed - decided in favor of appellant.
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