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2013 (8) TMI 803 - AT - Service TaxNature of Business - Business Auxiliary Service OR Clearing and Forwarding Agent Services - Whether the appellant can be held to be clearing and forwarding agent of their principals - Held that:- The service being provided by them was the service of commission agents covered in the definition of ‘Business Auxiliary Service’ - The definition and scope of clearing and forwarding agents stand clarified by the Board in the circular and COMMISSIONER OF CENTRAL EXCISE, DELHI Versus D. R. POLYMERS [2013 (6) TMI 262 - CESTAT NEW DELHI] - Clearing and forwarding agents only received dispatch orders from the principals and prepares the invoices on behalf of the principals - He was not free to sell the goods on its own - the assessee was selling the goods received from the principal, on his own and under the cover of his invoices and was paying sales tax on the same Tribunal held that he cannot be considered to be clearing and forwarding agent of the principal. The taxability of Appellant’s service as Business Auxiliary Service (Commissioner Agent) and whether during the period w.e.f. 10-9-2004, they would be eligible for exemption under Notification No. 13/2003-S.T. as amended by Notification No. 8/2004-S.T had not been considered by the Commissioner (Appeals) - for this purpose the matter will had remanded back to Commissioner of Central Excise (Appeals). If service tax was chargeable on the Assesse’s service by treating the same as Business Auxiliary Service then longer limitation period would not be applicable and service tax would be demandable only for normal limitation period - Penalty u/s 76 and 78 would be liable to be waived u/s 80 and as such no penalty would be imposable - Matter Remanded Back regarding eligibility for exemption under Notification No. 13/2003-S.T., dated 1-3-2003 as amended by Notification No. 8/2004-S.T., dated 10-9-2004 in respect of period w.e.f. 10-9-2004 and qualification of Service tax demand which would be receivable only for normal limitation period, if it is held that the Appellant are not eligible for exemption vide Notification No. 13/2003-S.T. as amended by Notification No. 8/2004-S.T.
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