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ST Demand cannot be upheld under a category different than mentioned in show-cause notice
Case Law Details
- Case Name
- Ashok Agarwal Vs Commissioner of Central Excise, Jaipur-I (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
CESTAT, NEW DELHI BENCH
Ashok Agarwal
Versus
Commissioner of Central Excise, Jaipur-I
Final Order No. ST/A/496 of 2012-CUS
Appeal No. ST/575 of 2007-CUS†
June 14, 2012
ORDER
Mathew John, Technical Member
The appellants were acting as a clearing and forwarding agent to M/s Chambal Fertilizers & Chemicals Ltd. They were registered with Service Tax Department as clearing and forwarding agent and were paying service tax on commission received for such activity. They had a separate contract with M/s Chambal Fertilizers & Chemicals Ltd. for giving their godown on hire for keeping of the...
