TMI Blog2013 (10) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... and Forwarding Agency Services'. There is a separate entry for ‘Custom House Agent Service' which is distinct and different from 'Clearing and Forwarding Service'. Secondly, the appellant is a recipient of the service. During the impugned period the appellant was not liable to file service tax return under Section 70 of the Finance Act, 1994 and the provisions of Finance Act, were amended vide Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s), Pune-II. 2. A show cause notice dated 16/04/2002 was issued to the appellant M/s. Manugraph India Ltd. demanding service tax of Rs. 2,26,903/- in respect of Clearing and Forwarding Agency Service' received by them during the period 16/07/1997 to 31/08/1999. It is alleged that the appellant availed services of a CHA and the services received by the appellant from the CHA is liable to be clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recipient of the service during the impugned period inasmuch as the appellant was not required to file any return under Section 70 of the Finance Act, 1994 and hence the demand under Section 73 of the said Finance Act, 1994 is not sustainable in law. Accordingly, he prays for allowing the appeal. 4. The learned Additional Commissioner (AR) appearing for the Revenue fairly concedes. 5. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 73 was amended under Finance Act, 2004 providing the demand of service tax from assessees who were required to file returns under Section71A ibid. Ratio of these decisions would squarely apply to the facts of the present case. 6. In view of the above, we hold that the impugned order is not sustainable in law and accordingly, we set aside the same and allow the appeal. The appellant has p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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