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2013 (12) TMI 259 - AT - Service TaxDemand of service tax - Penalty u/s 76 - Appellants appointed as ‘consignment agent’ - Department imposed demand holding that assessee carrying business of Clearing and Forwarding agents - Assessee contends that they were acting merely agent of the client and their activity did not come within the purview of Section 65(72) of the said Act, as they did not undertake services, normally rendered by Clearing and Forwarding agents - Third show cause notice issued while 2 notices already existing - Extended period - Whether appellants are liable to pay service tax on their activities under Clearing & Forwarding Agents Service - Held that:- appellants did not provide any information to the Department at the time of issue of earlier Show Cause Notice - Therefore, the objection raised by the appellants on Show Cause Notice dated 23.09.2003 are not sustainable - activities of appellant have been classified Clearing & Forwarding Agent Service in appellant’s own case by this Tribunal reported in [2008 (5) TMI 96 - CESTAT, KOLKATA]. Show Cause Notice in this case was issued on 23.09.2003. ST-3 Returns were submitted by the appellants on 22.11.2002. Therefore Show Cause Notice is within one year from date of filing of ST-3 Returns which is relevant date for computing the time limit. We therefore hold that demand is within time limit of normal period. We therefore hold Commissioner has rightly confirmed the Service Tax along with interest against the appellant - Penalty u/s 76 upheld - Decided in favour of Revenue.
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