TMI Blog2016 (12) TMI 1277X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. Consequently, demand of Service Tax is not justified for the period April, 2002 to September , 2006, during which the appellant acted as sales promoter . The matter needs to be remanded back to the original adjudicating authority to requantify the demand of Service Tax under the category of C & F agent services with effect from 1.10.2006, from which date, it is an admitted fact that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 23,07,340/- along with payment of interest and penalties under various sections of the Finance Act, 1994. The demand for Service Tax covers the period October, 2002 to March, 2007 and has been made under the category of C F services. The Revenue has alleged that the appellant has rendered the service of C F service to M/s. Maihar Cement, Maihar District, Satna. The stand of the appellant is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loading of cement from siding to lorry and the responsibility for safe upkeep of the goods. 3. The appellant has also submitted that in addition to contesting the demand on merits, they also contest on limitation, since department was fully aware of the facts and was in correspondence with the appellant since 26.12.2002. 4. Heard Shri Vijay Kumar, learned Counsel appearing for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the activity cannot be classified under the C F agent service. Consequently, demand of Service Tax is not justified for the period April, 2002 to September , 2006, during which the appellant acted as sales promoter . 6. It is seen that the status of the appellant vis-a-vis Maihar cement changed with effect form 1.10.2006 when they were appointed as C F agent . It is also the claim of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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