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2011 (5) TMI 386 - AT - Service TaxDemand of service tax and interest - Consignment agents - Respondent is a manufacturer paper and paper board - They sold the product either at the factory gate or through consignment agents appointed by them - Consignment Agent undertake sole responsibility for collection and deposit of sales tax or any other tax on the sale of the Product within his territory and also prepare and submit Sales Tax Returns, do all the formalities and necessary compliance as required under the tax laws of the Centre and State - The Principal shall not be responsible in respect of sales tax or any other tax matters after transfer of title of the product - A show cause notice dated 9.1.03 was issued proposing recovery of service tax under the category of C & F agent as the term C & F included consignment agent in terms of Section 65(25) of Finance Act, 1994 - As per the decision Hon ble High Court of Karnataka in the case of CCE, Bangalore vs, Mahaveer Generics [2009 -TMI - 75387 - KARNATAKA HIGH COURT]- set aside the order of the Commissioner (Appeals) and that of the original authority and remand the matter to the original authority for fresh consideration in the light of decision of the Hon ble High Court of Karnataka in the case of Mahaveer Generics - Hence, the appeal is allowed by way of remand.
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