Clearing and forwarding agent

CESTAT, BANGALORE BENCH

Narang Plastics (P.) Ltd.

v

Commissioner of Central Excise, Bangalore

T. K. Jayaraman, Technical Member

And S. L. Peeran, Judicial Member

Stay Order No. 649 of 2007

ST/Stay/145/2007

In Appeal No. ST/97 of 2007

August 16, 2007

Section 65, read with section 86, of the Finance Act, 1994 - Clearing and forwarding agent - Assessee had been issued a show-cause notice in year 2005 for recovery of service tax, after retrospective amendment brought to Act, to cover services of C & F agent - Assessee submitted that in terms of CCE v. L. H. Sugar Factories Ltd. [2005] 2 STT 282 (SC), demands could not be confirmed, as the show-cause notice had not been issued prior to said amendment - Whether since issue was prima facie covered by above judgment stay application was allowed granting waiver of pre-deposit and staying its recovery - Held, yes [Para 3]