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2024 (2) TMI 1159 - CESTAT KOLKATALevy of service tax - support of services of business and commerce or not - Consignment Agent carried out the handling job - HELD THAT:- On an identical set of facts, in their own case for an earlier period, this Tribunal in M/S THE TINPLATE COMPANY OF INDIA LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, JAMSHEDPUR [2023 (9) TMI 1438 - CESTAT KOLKATA] has dropped the demand raised against the appellant and therefore, the same treatment should be given to the present Show Cause Notice and the demands - it was held in the said case that It is evident from the records and the reports submitted by the ld.Commissioner, Jamshedpur that the appellant has not received any amount towards marketing agency agreement, therefore, the question of demanding service tax does not arise. Following the precedent decision in the appellant’s own case for an earlier period, the demand raised against the appellant is set aside - appeal allowed.
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