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2012 (9) TMI 23 - AT - Service TaxClearing & Forwarding Service – giving of godown on hire to client for keeping of the goods for which they were acting as clearing and forwarding agent – demand initially issued holding the same to fall under category storage & warehousing service, subsequently dropped – under review order, revenue contended cost of storage space forming integral part of the value of C&F service provided - assessee contended it to be reimbursement of expenses – extended period of limitation – Held that:- There is a legal infirmity that tax is demanded under a category of service different from the one for which demand was initially issued. There is also the issue that Clearing and Forwarding Service could be rendered using a godown made available by the service recipient. In this case the service recipient has taken godown on rent from the service provider itself. This has to be seen as a case of tax planning rather than tax evasion. Hence, extended period of time could not have been invoked. Therefore, notice dated 13.9.2006 is held to be time barred – Decided in favor of assessee
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