9911796707
TMI Blog2013 (8) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod 2005-06 to 2009-10. The Commissioner confirmed the demand of tax of Rs.74,25,412/- along with interest and penalty. 2. The learned advocate submits that on the same issue for the earlier period, Revenue initiated proceedings under the category of Storage and Warehousing Services and confirmed the demand of tax which is pending before the Commissioner (Appeals). He further submits that that activity of the foreign agent would show that, it may be covered under Clearing & Forwarding Agency Service. He submits that in this case the agent's role is very specific as clearing and forwarding agent covered under Section 65 (105) (i) of Finance Act, 1994, and admittedly the entire service was rendered abroad and no service tax is payable in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that there is no res judicata in taxation law. 4. After hearing both sides and on perusal of the records, we find that the Commissioner has narrated the details of the services rendered by the foreign agent as under :- 20. I also find that there was a service agreement entered by the noticee with A&S on 29.06.2009 for receiving logistics services from A&S. The services would be to Logistics services for Comstar. A&S would provide the warehousing services using their warehouse facilities, information system comprising of the Warehouse Management system, communication facilities, and the service of log on with the noticee's India and Europe information connectivity, receiving in process comprising of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustainable. The contention of learned advocate that demand is barred by limitation is a factual dispute which will be looked into at the time of appeal hearing. Ld. advocate submits that this is case of revenue-neutrality. It is contended that they are entitled to avail cenvat credit for payment of tax which would be examined on the basis of record. 5. We find that applicant failed to make out a prima facie case for waiver of predeposit of entire amount of tax along with interest and penalty. Accordingly, applicant is directed to deposit a sum of Rs.18,00,000/- (Rupees Eighteen lakhs only) within 6 weeks. Upon such deposit, predeposit of balance tax, along with interest and penalty shall stand waived and recovery thereof stayed during pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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