SCN u/s. 73 to recover service tax from recipient of clearing & forwarding agent’s service for 16-7-1997 to 31-8-1999 not maintainable

CESTAT, BANGALORE BENCH Commissioner of Service Tax v. Goetze TP (India) Ltd. FINAL ORDER NO. 502 OF 2011 APPEAL NO. ST/142 of 2006 AUGUST 12, 2011 ORDER B.S.V. Murthy, Technical Member – Proceedings were initiated against M/s. Goetze TP (India) Ltd. (assessee for short) for recovery of Service Tax of Rs. 4,96,356/- (Rupees four lakhs ninety six thousand three hundred and fifty six only) on the ground that they were liable to pay Service Tax on Clearing and Forwarding services received by them during the period from 16.07.1997 to 31.08.1999 by issue of show cause notice ...