TMI Blog2009 (6) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... s been taxed and the appellant is discharging its liability. The only dispute being godown rent received after 16.8.02 whether taxable by Review Order while that was not subject matter of order dt.11.9.06 reviewed. – held that – since the SCN has been issued for the period prior to 11.9.2009 and after that period – the reply submitted by the appellant might have filed reply to the later SCN – matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the above category relating to the period 16.8.2002 to March,2004. In the meantime, the above adjudication order dt.11.9.06 was reviewed by the Ld. Commissioner in exercise of power conferred on him under Section 84 of Finance Act, 1994. Accordingly, the impugned order on 16.5.2007 passed, has brought the godown rent received before 16.8.02 and thereafter to the ambit of tax. 3. Ld. Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rehousing activity. With this background, when the definition of Clearing Forwarding Agent appearing under Section 65(25) of the Finance Act,1994 is read, that brings into its fold only any service directly or indirectly provided in connection with C F Operations. We have noticed that the appellant has provided godown facility to M/s. Chambal Fertilizers in terms of two separate agreements for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quires consideration in the proceeding initiated by SCN on 13.9.06. Ld. Authorised representative has no instructions as to whether adjudication in terms of SCN dt.13.9.06 has been made. If that has not been made, Ld. adjudicating authority can make use of the reply of the appellant lying in the records of the Ld. Commissioner in the revision proceedings. 8. Both sides are required to advise ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
