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Commissioner of C. Ex. & S.T., Lucknow V/S Krishna C & F Agency


Company & Directors' Information:- KRISHNA INDIA PRIVATE LIMITED [Active] CIN = U74899DL1995PTC064252

Company & Directors' Information:- S KRISHNA AND COMPANY PRIVATE LIMITED [Active] CIN = U25209DL1989PTC124573

Company & Directors' Information:- S. KRISHNA & COMPANY PVT LTD. [Strike Off] CIN = U25191WB1989PTC046821

Company & Directors' Information:- A. G. AGENCY PRIVATE LIMITED [Strike Off] CIN = U51109DL2008PTC186212

    Final Order No. ST/A/70276/2018-CU(DB) in Appeal No. ST/52086/2014-CU(DB) and Cross Objection No. ST/CROSS/55150/2014

    Decided On, 19 January 2018

    At, Customs Excise Service Tax Appellate Tribunal Regional Bench, Allahabad

    By, THE HONORABLE JUSTICE: ASHOK JINDAL
    By, MEMBER AND THE HONORABLE JUSTICE: ANIL G. SHAKKARWAR
    By, MEMBER

    For Petitioner: Pawan Kumar Singh, Supdt. (AR) And For Respondents: Dushyant Kumar



Judgment Text


1. Revenue has filed this appeal against the impugned order wherein the Learned Commissioner (Appeals) held that the activity undertaken by the respondent does not fall under the category of Clearing & Forwarding Agent Services. The fact of the case are that a show cause notice was issued to the respondent on the ground that the transportation cost has not been included in the assessable value by them in Clearing & Forwarding Agent Services provided by them. During the course of audit of the statutory records of the appellant, it was observed that the appellant recovered freight from receiver of the service provided under the category of Clearing & Forwarding Agent Services. The matter was contested by the respondent and Learned Commissioner (Appeals) held that the activity undertaken to respondent even does not fall under the category of Clearing & Forwarding Agent Services. The ground for filing the appeal is that the issue in the show cause notice was not the activity fall under the category of Clearing & Forwarding Agent Services, the only issue in the show cause notice is that whether the freight is includible under the services provided by the respondent or not. Therefore, the impugned order is beyond the scope of the show cause notice and is to be set aside.

2. Heard the Learned AR for Revenue and perused the record wherein in the show cause notice alleges that the freight includible in the services provided by the respondent under the category of Clearing & Forwarding Agent Services. The respondent contested the issue that the activity undertaken by them does not fall under the category of Clearing & Forwarding Agent Services, that issue has been decided by the Learned Commissioner (Appeals) holding that the activity undertaken by respondent does not fall under the category of Clearing & Forwarding Agent Services. The said finding of the Learned Commissioner (Appeals) order has not been challenged by the Revenue. The only ground for filing the appeal is that this was not the issue of the show cause notice. It is very strange that the Revenue has alleged some allegations and the assessee is in defence taken the ground and no opportunity was given to him to defend the case that the activity of Clearing & Forwarding Agent Service does not fall under the category of Clearing & Forwarding Agent Services as alleged by the Revenue in the show cause notice. It does not mean that the said challenge cannot be addressed by the Learned Commissioner (Appeals). In fact against the finding of the Ld. Commissioner (A) that the activity undertaken by the respondent does not fall under the category of Clearing & Forwarding Agent Services, has not challenged. In that circumstances, we hold that Learned Commissioner (Appeals) did no

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t fall in error that their activity does not fall under the category of Clearing & Forwarding Agent Services. In that circumstances, we find no infirmity in the impugned order the same is upheld. In result, the appeal filed by the Revenue is dismissed and Cross Objection is also disposed of in the above terms.
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