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2009 (6) TMI 55 - CESTAT, NEW DELHIGodown rent - C&F Agency Service - Storage & warehousing Service – date of taxability - the appellant has provided godown facility to M/s. Chambal Fertilizers in terms of two separate agreements for two different activities namely C&F service and warehousing service. - There is also no dispute that C&F service has been taxed and the appellant is discharging its liability. The only dispute being godown rent received after 16.8.02 whether taxable by Review Order while that was not subject matter of order dt.11.9.06 reviewed. – held that – since the SCN has been issued for the period prior to 11.9.2009 and after that period – the reply submitted by the appellant might have filed reply to the later SCN – matter kept open
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