Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (1) TMI 140 - AT - Service TaxLeviability of service tax - clearing and forwarding agent service - consignment agency services alleged to have been rendered by the appellant to Tata Steel Limited - HELD THAT:- The appellant’s activities were limited to conversion of the raw materials supplied by TSL into finished goods and to send the said finished goods of TSL to the clearing and forwarding agent/consignment agent, appointed by the appellant and TSL jointly, who were situated at various parts of the country - it is also found that although the appellant had entered into the consignment agency agreement with TSL this agreement was never acted upon by the parties. The appellant also did not receive any amount from TSL as and by way of consignment agent or towards providing any consignment agency service under the said consignment agency agreement. No evidence to the contrary is available from either the show cause notices or the impugned orders. Exactly same issue decided in the case of COMMR. OF CENTRAL EXCISE & SERVICE TAX, RANCHI VERSUS M/S TINPLATE COMPANY OF INDIA LTD. [2018 (7) TMI 1373 - CESTAT KOLKATA] where it was held that It is seen that the Assessee paid the duty on the Invoice value and the Revenue had not disputed the fact that the assessee cleared the converted goods on payment of Central Excise duty - In as much the facts of the instant appeals and those involved and considered in the order are the same and involves the same parties, we are in agreement with the appellant’s submission that the said order is also applicable to the instant appeals. In the instant appeals, it is also found from the records that the Department has not disputed the fact that the appellant had cleared the converted goods on payment of central excise duty and that the charges for freight is included in the invoice value - the impugned order not sustainable. Appeal allowed - decided in favor of appellant.
|