TMI Blog2017 (10) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the LPG to any third party - demand not sustainable. Extended period of limitation - Held that: - the appellant came forward and got themselves registered for service tax in August 2002 itself. Hence the present demand notice issued on 06/07/2005 based on such contractual arrangement, which is in the knowledge of the Department for many years, is clearly hit by limitation. Appeal allowed - decided in favor of appellant. - ST/101/2006-DB - Final Order No. 21364 / 2017 - Dated:- 7-8-2017 - Shri S. S. Garg, Judicial Member And Shri B. Ravichandran, Technical Member Shri G. Shivadass, Advocate For the Appellant Shri Parashivamurthy N.K., Dy. Commissioner(AR) For the Respondent ORDER Per : B. Ravichandran The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants filed Bill of Entry, discharges customs duty and cleared the same for storage in their facilities. The LPG imported belongs to them. They do get regular requests in terms of agreement with other oil companies in order to share the facilities and infrastructure, for supply of LPG in their control. Based on such request, they do deliver the LPG to the other oil companies and charge ₹ 800/- PMT. This amount cannot be considered as a commission for any C F agency work. The LPG belongs to the appellant and sold to the other oil companies as per their requirements. The relationship between the appellant and the other oil companies in terms of agreement is purely on principal-to-principal basis. They are not an agent of another co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warding operations in any manner to any other person and includes a consignment agent; . Section 65(105)(j) states that taxable service means any service provided to a client, by a clearing and forwarding agent in relation to clearing and forwarding operations, in any manner. The scope of the said tax entry has been examined and clarified by the Board vide the order dt. 24/04/2002 issued in terms of Section 37B of the Central Excise Act, 1944. 6. A plain reading of the provisions as well as the clarification by the Board will reveal that to be a C F Agent, a person should act for a principal, receive goods from the premises or factory of that principal, store these goods, dispatch these goods as per the order of such principal. He sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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