GUDWIN LOGISTICS Vs. COMMISSIONER OF CENTRAL EXCISE, VADODARA

JUDGEMENT

(1.) THESE 3 appeals are filed against the Order -in -Original No. 03/STC/BRC -I/MP/COMMR. -I/2010, dt. 31.3.10, vide which the adjudicating authority has confirmed the demand as per Show -Cause Notice along with interest and also imposed penalties under various Sections of Finance Act, 1994.

(2.) SINCE all the 3 appeals are of very same assessee and issue also being same but for different periods, these appeals are disposed off by a common order.

(3.) IT was the conclusion of the lower authorities that the appellants are providing handling, clearing and forwarding service to the clients. On reaching such a conclusion, Show Cause Notices were issued alleging that entire activities carried out by the assessee appear more appropriately classifiable under the category of Clearing & forwarding Agents, as defined in Section 65(25) of Finance Act, 1994 and the taxable service under Section 65(105)(j) of Finance Act, 1994. It was also alleged in the Show Cause Notice that the appellants are acting as pure agent of the service of the recipient, as such it cannot be considered that the assessee incurring expenditure/cost in providing taxable service of clearing & forwarding as a pure agent and hence the sale value in respect of service shall be gross amount charged and recovered from their client. The appellants herein contested the Show Cause Notice on merit as well as on the question of limitation. The adjudicating authority, after following the principles of natural justice, did not agree with the contentions of the appellant herein and confirmed the demand along with interest and imposed penalties under various Sections of Finance Act, 1994. Aggrieved by such order, the appellant is before us.