SRI VENKATESA MILLS LTD. Vs. CCE

JUDGEMENT

(1.) THE appellants in this appeal had received "Clearing and Forwarding Agents Service" during July'97 to March'98 but had not filed service tax returns or paid tax. A show -cause notice dated 11.3.99 was issued to them by the department demanding the tax for the above period and also proposing penalty on the noticee. The original authority, in adjudication of the said notice, confirmed demand of service tax of Rs. 2,10,902/ - against the appellants and imposed on them a penalty of Rs. 2,31,902/ -. In appeal, the Commissioner (Appeals) upheld the decision of the lower authority.

(2.) AFTER hearing both sides and considering their submissions, I find that, in the same party's case relating to 'Goods Transport Operators Service' for the period 16.11.97 to 1.6.98, this Bench held in their favour in appeal No. S/121/2005 vide Final Order No. 1199 to 1237/2006 dt 1.12.2006. The ratio of the decision relating to GTO service is equally applicable to the present case relating to C&F service inasmuch as, in the case of L.H. Sugar Factories Ltd. v. CCF Meerut 2004 (165) ELT 191 (Tribunal) affirmed by the apex court in 2005 (187) ELT 5 (SC), which was followed in final order dt. 1.12.2006 ibid, the question whether service tax was leviable on C&F service for the aforesaid period had also been considered and decided in favour of the assessee. For the sake of clarity, para -2 of final order dt. 1.12.2006 ibid is reproduced below:

(3.) IN the result, the impugned order is set aside and this appeal is allowed with consequential relief.