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Balmer Lawrie And Co Ltd Versus Commissioner of Central Excise, Raigad

2015 (12) TMI 12 - CESTAT MUMBAI

Taxability of amount received from goods auctioned - discharge of all the duties as per Section 150 of the Customs Act, 1962 - storage and warehousing service - Held that:- Issue is no more res integra as this bench in the case of Maersk India Pvt. Ltd. vs. CCE & C, Raigad reported in [2012 (11) TMI 612 - Cestat, Mumbai] has relied upon the Board's Circular, as well as, the view taken in the case of Mysore Sales International ltd., vs. Asst. CCE & ST, Bangalore reported in [2010 (12) TMI 453 - C .....

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iginal No. 12/SR(12)COMMR/RGD/09-10 dated 25/01/2010 passed by Commissioner of Central Excise, Raigad. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the issue involved in this case is regarding taxability of an amount received by the appellant herein, who is a Container Freight Station (CFS) on the goods auctioned by them. The said goods were abandoned by the importers and the said goods were auctioned as per the provisions of Customs Act, 1962 and after .....

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iew taken in the case of Mysore Sales International ltd., vs. Asst. CCE & ST, Bangalore reported in 2011 (22) STR 30 (T) held in favour of appellant/assessee therein. We respectfully reproduce the entire judgement of Maersk India Pvt. Ltd: "These appeal and stay application are directed against the Order-in-Original No: 11/SR(11)COMMR/RGD/09-10 dated 21/01/2010 passed by the Commissioner of Service Tax, Raigad. 2. After hearing both sides, we find that the appeal itself can be disposed .....

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ng as custodian of the bonded warehouses under the provisions of the Customs Act. In respect of unclear cargo, they had undertaken auction of the goods. The demand of Service Tax is on the income received from the sale of uncleared cargo after meeting the various expenses incurred under the category of Cargo Handling Services and Storage & Warehousing Services . 4. The counsel for the appellant submits that in Board's Circular No. 11/1/2002-TRU dated 01/08/2002 it has been clarified that .....

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