EMTICI ENGINEERING LTD. Vs. COMMISSIONERS OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX-VADODARA
LAWS(CE)-2015-7-9
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on July 22,2015

Emtici Engineering Ltd. Appellant
VERSUS
Commissioners Of Central Excise, Customs And Service Tax -Vadodara Respondents

JUDGEMENT

P.K.DAS - (1.)COMMON issue is involved in these appeals and therefore, both are taken -up together for disposal.
(2.)The relevant facts of the case, in brief, are that the appellants were engaged in the business of providing various services on Sales Promotion, Marketing and After Sales and Services etc., to their clients in terms of the agreement between the parties. A show cause notice dated 1.9.2004 was issued by the Asstt. Commissioner, Central Excise & Customs, Anand, proposing a demand of Service Tax alongwith interest and to impose penalty under the category of Business Auxiliary Services (BAS) for the period 1.7.2003 to 31.3.2004. The show cause notice was issued on the basis of agreement between the appellant and one of the clients viz., M/s. EIMCO Elecon (I) Ltd., Vallabh Vidyanagar.
2.1 Officers of the DGCEI, Regional Unit, Vadodara, investigated the matter and a show cause notice dated 20.10.2004 was issued by the Dy. Director of Directorate General of Central Excise Intelligence (DGCEI), Vadodara proposing demand of Service Tax alongwith interest and to impose penalty under the category of Clearing and Forwarding Agency (C&F) Service, for the period from Oct. 1999 to Jun 2004 on the basis of the agreements of all six clients, including M/s. EIMCO Elecon (I) Ltd., against which earlier show cause notice was issued.

(3.)BY OIO No. 02/ST/Commnr/2006 dated 31.8.2006, the Commissioner, Central Excise & Service Tax, Vadodara -I decided the show cause notice dtd. 1.9.2004 and confirmed the demand of Service Tax alongwith interest and imposed penalties under the Finance Act 1994. The demand of Service tax was confirmed under the category of Business Auxiliary Service and denied the benefit of exemption Notification No. dated 20.6.2003 as claimed by the appellant. The appellant filed appeal No. ST/2/2006 (in short 1st appeal) against the impugned adjudication order dated 31.8.2006.
3.1 By OIO NO 16/S.Tax/Commnr/VRC -1/2012 dtd. 31.12.2012, the Commissioner of Central Excise, Customs and Service Tax, Vadodara I decided the show cause notice dated 20.10.2004 and confirmed the demand of Service Tax alongwith interest and imposed penalties under the various provisions of the Finance Act 1994 under the category of Clearing and Forwarding Agents service for the period Oct. 1999 June 2004. The appellants filed appeal No. ST/10408/2013 (in short 2nd appeal) against the impugned adjudication order dtd. 31.12.2012.

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