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Commissioner Of C. Ex. vs Bhuwalka Steel Industries Ltd. on 11 March, 2005 cites

Mahavir Generics vs Cce on 27 April, 2004

3. After considering the submissions, I find that the respondents' claim is fully supported by case law cited by learned Counsel. According to them, any service availed by them from their consignment agent was not in the nature of "Clearing and Forwarding" and hence not taxable under the Finance Act, 1994. According to the appellant, the service availed by the respondents is "Clearing and Forwarding" service and hence tax was liable to be paid by them under Rule 2 of the Service Tax Rules, 1994 as amended. This claim of the appellant is not tenable in view of the Tribunal's decision in Mahavir Generics (supra), wherein it was held that the activity of supplying goods on consignment basis and getting them sold to customers through consignment agent was not within the purview of "Clearing and Forwarding" and hence service tax was not leviable thereon. Apart from this, as rightly pointed out by learned Counsel, the demand of service tax in question is time-barred.
Customs, Excise and Gold Tribunal - Delhi Cites 4 - Cited by 34 - Full Document
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