Hariram Packaging and Polymers Vs. Commr. of Cus. and C. Ex.

Hariram Packaging and Polymers vs Commr. of Cus. and C. Ex.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Apr 25, 2006

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Citation: sooperkanoon.com/42494
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: A Wadhwa, A T K.K.
Decided On: Apr 25, 2006
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Hariram Packaging and Polymers

Respondent

Commr. of Cus. and C. Ex.

Excerpt

1. after hearing both the sides, we find that service tax has been confirmed against the appellants on the ground that 'del credere agent' is covered by the expression clearing and forwarding agent', thus attracting tax. the period involved is from june, 2001 to may' 2003.the tribunal in the case of raja rajeshwari intl. polymers (p) ltd. v.cce, bangalore-iii and sreenidhi polymers pvt. ltd. v. cce, bangalore-iii and 2006 (3) s.t.r. 597 (tribunal): 2005 (186) e.l.t. 195 respectively, has held that prior to 1-7-2003, the said services cannot be held to be covered by clearing and forwarding services. in view of the above, we allow the stay petition unconditionally.

Full Judgment

1. After hearing both the sides, we find that service tax has been confirmed against the appellants on the ground that 'Del Credere Agent' is covered by the expression Clearing and Forwarding Agent', thus attracting tax. The period involved is from June, 2001 to May' 2003.

The Tribunal in the case of Raja Rajeshwari Intl. Polymers (P) Ltd. v.CCE, Bangalore-III and Sreenidhi Polymers Pvt. Ltd. v. CCE, Bangalore-III and 2006 (3) S.T.R. 597 (Tribunal): 2005 (186) E.L.T. 195 respectively, has held that prior to 1-7-2003, the said services cannot be held to be covered by clearing and forwarding services. In view of the above, we allow the stay petition unconditionally.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Hariram Packaging and Polymers vs Commr. of Cus. and C. Ex. Same Subject Service Tax Same Judge A Wadhwa, A T K.K.