TMI Blog2011 (4) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Therefore, predeposit of the Service tax, interest and penalties is waived and recovery of the same stayed during pendency of the Appeal, Stay Petition is allowed - ST/229/2009 - S-113/KOL/2011 - Dated:- 25-4-2011 - S/Shri S.S. Kang, P.R. Chandrasekharan, JJ. Shri J.K. Mittal, Advocate, for the Appellant. Shri R.K. Chakraborty, SDR, for the Respondent. [Order per : S.S. Kang, Vic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/97-TRU read with Trade Notice No. 59/99 dated 4-10-1999, whereby it has been clarified that C F Agent was normally covers the following activities : (a) Receiving the goods from the factories or premises of the principal or his agents; (b) Warehousing these goods; (c) Receiving dispatch orders from the principal; (d) Arranging dispatch of goods as per the directions of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that the Tribunal in the case of Coal Handlers Pvt. Ltd. v. CCE, Kolkata-I reported in 2004 (171) E.L.T. 191 (Tri.-Kol.) = 2006 (3) S.T.R. 286 (Tribunal) held that such activities come under the scope of C F agent s service. 7. In reply, contention of the Applicant is that in the case of Coal Handlers Pvt. Ltd. (supra), the Tribunal relied upon the earlier decision of the Tribunal in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-7-1997, the C F agent undertakes the activities, as noted above. In the present case, the Applicant is neither warehousing the goods, nor dispatching the same on the instruction the principal, nor issuing any invoice on behalf of the principal. Hence, prima facie, we find merit in the Application. Therefore, predeposit of the Service tax, interest and penalties is waived and recovery of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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