Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 593 - AT - Service TaxDemand of duty – Clearing and forwarding agent - Demand is dropped by the adjudicating authority on the ground that by temporarily storing the vehicles cleared by M/s. Maruti Udyog Ltd for DGS&D, they are not providing the services of clearing and forwarding agent. The vehicles supplied under the DGS&D rate contract are directly sold by M/s. Maruti Udyog Ltd. from their working factory gate under their own invoice and freight transit insurance policy are paid by the buyers to M/s. Maruti Udyog Ltd arranging the delivery of the vehicles from the direction of their various dealers located nearest consignee location. Held that:- Relying on the decision of the Hon’ble Punjab & Haryana High Court in CCE Panchkula vs. Kulcip Medicines P. Ltd. [2009 (2) TMI 89 - PUNJAB AND HARYANA HIGH COURT] as confirmed by Hon’ble Supreme Court. Therefore the impugned order is not correct and the order of the original adjudicating authority dropping the demand against the appellant is required to be upheld.
|