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2010 (3) TMI 454 - AT - Service TaxClearing and Forwarding Services- The appellants were issued a show-cause notice demanding Service Tax for the services provided to the sugar factory i.e. cutting of sugarcane, its loading into vehicle and transportation upto the sugar factory under the category of ‘Clearing and Forwarding Services’, for the period from 1997-98 to 2000-01. Further, on 9-11-2004, another show-cause notice was issued to the appellants demanding the Service Tax for delivery of sugar, its loading into vehicles and transportation, unloading/loading to train and delivery of other materials and its loading into vehicle, transportation and loading at factory. Held that- the show cause notice was not issued within the prescribed time-limit. There was no suppression of facts on the part of the appellant. The show cause notice issued on 9-11-2004 was issued for the services of delivery of sugar, its loading in vehicles and transportation, unloading/loading in train and delivery of other materials at the factory site, was not undertaken by the appellant as alleged in the show cause notice. Hence, there is no merit in the impugned order and the same is set aside. Appeal is allowed.
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